Errors in Estimating Accruals: Implications for Empirical Research
This paper examines the impact of measuring accruals as the change in successive balance sheet accounts, as opposed to measuring accruals directly from the statement of cash flo...
Publications
4 shownA Comparison of Alternative Testing Methodologies Used in Capital Market Research
Concern over the economic consequences of accounting regulation and policy decisions has stimulated a large body of empirical research which focuses on the impact of such decisi...
Frequent Co-Authors
Researcher Info
- h-index
- 4
- Publications
- 4
- Citations
- 5,562
- Institution
- College of Business Administration
External Links
Identifiers
- ORCID
- 0000-0002-7594-4378
Impact Metrics
h-index
4
h-index: Number of publications with at least h citations each.