An Accruals Quality Model: A Group Method of Data Handling Approa
Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estima...
| Published in: | مطالعات تجربی حسابداری مالی |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | Persian |
| Published: |
Allameh Tabataba'i University Press
2022-09-01
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| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_14117_11bd8d04890b114aa311a632fcc1c957.pdf |