Short-term earnings guidance and accrual-based earnings management

Short-term earnings guidance and accrual-based earnings management

10.1007/s11142-013-9270-7

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Bibliographic Details
Main Authors: Call, A.C., Chen, S., Miao, B., Tong, Y.H.
Other Authors: ACCOUNTING
Format: Article
Published: 2016
Subjects:
Abnormal accruals
Discretionary revenues
Earnings guidance
Earnings management
Management forecasts
Online Access:http://scholarbank.nus.edu.sg/handle/10635/123850
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Institution: National University of Singapore
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