Short-term earnings guidance and accrual-based earnings management

• Main Authors: Call, A.C., Chen, S., Miao, B., Tong, Y.H.
• 其他作者: ACCOUNTING
• 格式: Article
• 出版: 2016
• 主題: Abnormal accruals; Discretionary revenues; Earnings guidance; Earnings management; Management forecasts
• 在線閱讀: http://scholarbank.nus.edu.sg/handle/10635/123850
• 機構: National University of Singapore

10.1007/s11142-013-9270-7