The impact of a heterogeneous accrual-generating process on empirical accrual models

Journal of Accounting, Auditing and Finance

Volumn 27, Issue 3, 2012, Pages 386-411

  Dopuch, Nicholas ^a   Mashruwala, Raj ^b   Seethamraju, Chandra ^c   Zach, Tzachi ^d  

^a WASHINGTON UNIVERSITY   (United States)

^b UNIVERSITY OF ILLINOIS AT CHICAGO   (United States)

^c Mellon Capital Management   (United States)

^d OHIO STATE UNIVERSITY   (United States)

Author keywords

accrual models; earnings management; Jones model

Indexed keywords

EID: 84870561450     PISSN: 0148558X     EISSN: 21604061     Source Type: Journal    
DOI: 10.1177/0148558X11409157     Document Type: Article

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