| Quality of Provisions for Bad Debts and Earnings Information Contents |
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| 作者姓名： | ZHAN Lei CHEN Xiao-yue |
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| 作者单位： | [1]School of Economics and Management, Tsinghua University, Beifing 100084, China [2]School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan 430073, China |
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| 摘 要： |
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| 关 键 词： | 会计 帐目 食品 餐饮发票 |
Quality of Provisions for Bad Debts and Earnings Information Contents |
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| ZHAN Lei CHEN Xiao-yue.Quality of Provisions for Bad Debts and Earnings Information Contents[J].Journal of Modern Accounting and Auditing,2007,3(2):8-11. |
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| Abstract: | We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows. |
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| Keywords: | accounts receivable provisions for bad debts information contents |
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