Errors in estimating accruals: The role of accrual measurement
There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6520_a44a481732252e2a5b335971c326b71c.pdf |