2018•Study on Accounting, Taxation & AuditingRequires access

The Effect of Accruals Quality on Analyst’ Earnings Forecast Errors: Focused on the Innate and Discretionary Components of Accruals Quality

Jong‐Il Park, shinsangyi

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Key concepts: Accrual, Quality (philosophy), Business, Earnings quality, Earnings management, Earnings, Accounting, Epistemology

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The Effect of Accruals Quality on Analyst’ Earnings Forecast Errors: Focused on the Innate and Discretionary Components of Accruals Quality — Research Paper | ScholarLens