|
|||||
|
|
Entropy-balanced accruals |
|
| Authors: | McMullin Jeff L. Schonberger Bryce |
| Affiliation: | 1.Kelley School of Business, Indiana University, Bloomington, IN, 47405, USA ;2.Simon Business School, University of Rochester, Rochester, NY, 14627, USA ; |
| Abstract: | Review of Accounting Studies - This study assesses whether the accrual-generating process is adequately described by a linear model with respect to a range of underlying determinants examined by... |
| Keywords: | |
| 本文献已被 SpringerLink 等数据库收录！ | |