Performance matched discretionary accrual measures

S.P. Kothari; Andrew J. Leone; Charles E. Wasley

doi:10.1016/j.jacceco.2004.11.002

Keywords

AccrualEarnings managementEconometricsEarningsMatching (statistics)BusinessReliability (semiconductor)AccountingControl (management)EconomicsActuarial sciencePower (physics)StatisticsMathematics

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Publication Info

Year: 2005
Type: article
Volume: 39
Issue: 1
Pages: 163-197
Citations: 6749
Access: Closed

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APA Style

                            
                                    S.P. Kothari, 
                                
                                    Andrew J. Leone, 
                                
                                    Charles E. Wasley
                                
                            (2005). 
                            Performance matched discretionary accrual measures. 
                            Journal of Accounting and Economics
                            , 39
                            (1)
                            , 163-197.
                            https://doi.org/10.1016/j.jacceco.2004.11.002

Identifiers

DOI: 10.1016/j.jacceco.2004.11.002