Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management

Journal

Accounting and Business Research

Subject

Accounting, Entrepreneurship

Publishing details

Accounting and Business Research 1999 Autumn Vol 29:4 p 299-319

Authors / Editors

Jeter D C; Shivakumar L

Biographies

Publication Year

1999

Publication Research Centre

Entrepreneurship