Work

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Year: 2001

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.277231

Authors: Ilia D. Dichev, Patricia Dechow

Institutions: Emory University, University of Southern California

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2163146514

Cites: 13

Cited by: 1,120

Related to: 10