An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly

Review of Accounting Studies

Volumn 13, Issue 1, 2008, Pages 23-54

  Louis, Henock ^a   Robinson, Dahlia ^b   Sbaraglia, Andrew ^a  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

^b ARIZONA STATE UNIVERSITY   (United States)

Author keywords

Disclosure; Discretionary accruals; ERC; Mispricing; SEC filing

Indexed keywords

EID: 37849024554     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-007-9038-z     Document Type: Article

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