Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

Accounting Review

Volumn 86, Issue 4, 2011, Pages 1189-1212

  Baber, William R ^a   Kang, Sok Hyon ^b   Li, Ying ^b  

^a GEORGETOWN UNIVERSITY   (United States)

^b GEORGE WASHINGTON UNIVERSITY   (United States)

Author keywords

Discretionary accrual reversal; Discretionary accruals; Earnings management; Reversal speed

Indexed keywords

EID: 80052505000     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-10037     Document Type: Article

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