The Relation between Long-Term Accruals and Operating Cash Flows

Implications for the Persistence and Value Relevance of Earnings (Sprache: Englisch)
 
 
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The essential theme of accounting lies in accrual accounting. Many studies have explored behaviors of working capital accruals, but few have looked at long-term accruals. This study investigates the effect of conservative reporting on the relation between...
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Bestellnummer: 15323157

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The essential theme of accounting lies in accrual accounting. Many studies have explored behaviors of working capital accruals, but few have looked at long-term accruals. This study investigates the effect of conservative reporting on the relation between...

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