haku: @author Guay, W. / yhteensä: 7
viite: 7 / 7
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| Tekijä: | Guay, W. |
| Otsikko: | A market-based evaluation of discretionary accrual models |
| Lehti: | Journal of Accounting Research
1997 : VOL. 34, p. 83-116 |
| Asiasana: | ACCOUNTING RESEARCH EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | In this study the authors specify a simple earnings model, present managerial discretion hypotheses from existing literature, and assume efficient markets in order to evaluate five discretionary-accrual models. The five discretionary accrual models are the same as those evaluated in Dechow, Sloan, and Sweeny (1995). The authors specify three managerial discretion hypotheses. The authors contribution is to make the joint hypotheses explicit and generate explicit predictions about the relative variability of earnings components. |
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