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| Tekijä: | Richardson, S. (et al.) |
| Otsikko: | Accrual reliability, earnings persistence and stock prices |
| Lehti: | Journal of Accounting & Economics
2005 : SEP, VOL. 39:3, p. 437-485 |
| Asiasana: | accounting capital markets earnings financial reporting market efficiency |
| Kieli: | eng |
| Tiivistelmä: | This article presents a model where the relationship between accrual reliability and earnings persistence is examined. According to the model, less reliable accruals result in lower earnings persistence. The results indicate that there are considerable costs associated with including less reliable accrual information in financial statements. |
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