Operating asymmetries and non-linear spline correction in discretionary accrual models View Full Text


Ontology type: schema:ScholarlyArticle     


Article Info

DATE

2019-04-05

AUTHORS

Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang, Byunghoon Jin

ABSTRACT

N/A

References to SciGraph publications

  • 1998-05. Product Quality and Payment Policy in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2014-01. Dissecting and connecting the growth and accounting distortion components of accruals in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2003-06. Why Are Earnings Kinky? An Examination of the Earnings Management Explanation in REVIEW OF ACCOUNTING STUDIES
  • 2005-05. What Determines the Variability of Accounting Accruals? in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2005-02. Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • Journal

    Identifiers

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    http://scigraph.springernature.com/pub.10.1007/s11156-019-00808-5

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