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| Tekijä: | Alcarria Jaime, J.J. Albornoz Noguer, B.G. de |
| Otsikko: | Specification and power of cross-sectional abnormal working capital accruals models in the spanish context |
| Lehti: | European Accounting Review
2004 : VOL. 13:1, 73-104 |
| Asiasana: | Accounting Spain Working capital |
| Kieli: | eng |
| Tiivistelmä: | 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