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Performance matched discretionary accrual measures

20056,928 citationsJournal Article

Authors

S.P. Kothari · Massachusetts Institute of Technology

Andrew J. Leone · University of Rochester

Charles E. Wasley · University of Rochester

Topics & Keywords

Auditing, Earnings Management, Governance Law, Economics, and Judicial Systems Financial Reporting and Valuation Research

Publication Details

Published in: Journal of Accounting and Economics

Volume 39, Issue 1, pp. 163-197

DOI: 10.1016/j.jacceco.2004.11.002

Field-Weighted Citation Impact: 256.01

Performance matched discretionary accrual measures | Researchclopedia