search query: @indexterm working capital / total: 69
reference: 5 / 69
| Author: | Alcarria Jaime, J.J. Albornoz Noguer, B.G. de |
| Title: | Specification and power of cross-sectional abnormal working capital accruals models in the spanish context |
| Journal: | European Accounting Review
2004 : VOL. 13:1, 73-104 |
| Index terms: | Accounting Spain Working capital |
| Language: | eng |
| Abstract: | A simulation procedure is used to evaluate the specification and power of different working capital abnormal accruals models in the Spanish context. The following models are assessed: the Jones standard model, the modified Jones model, the Kang and Sivaramakrishnan model, the margin model, the Jones cash flow model, and the accounting process model. |
SCIMA