Estimation sample selection for discretionary accruals models

Journal of Accounting and Economics

Volumn 56, Issue 2-3, 2013, Pages 190-211

  Ecker, Frank ^a   Francis, Jennifer ^a   Olsson, Per ^a   Schipper, Katherine ^a  

^a DUKE UNIVERSITY   (United States)

Author keywords

Discretionary accruals; Discretionary accruals models; Earnings management; Peer firms

Indexed keywords

EID: 84883544140     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2013.07.001     Document Type: Article

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