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Book Chapter

The Accruals Methodology

  • Ronen J
  • Yaari V
Springer US, (2007), 389-432
DOI: 10.1007/978-0-387-25771-6_10
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Abstract

In Chap. 9, we laid the foundation for this chapter by presenting a stylized model of the earnings generation process. Here, we introduce the empirical approach that examines earnings management through abnormal accruals.

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APA

Ronen, J., & Yaari, V. (2007). The Accruals Methodology. In Earinings Management (pp. 389–432). Springer US. https://doi.org/10.1007/978-0-387-25771-6_10

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