Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
نویسندگان
چکیده
منابع مشابه
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as ‘‘pseudo’’ targets. Results suggest that the positive association between discretionary accruals and ...
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ژورنال
عنوان ژورنال: Brazilian Business Review
سال: 2018
ISSN: 1808-2386
DOI: 10.15728/bbr.2018.15.5.1