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The Quality of accruals and earnings : the role of accrual estimation errors

Patricia Dechow

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Abstract

http://deepblue.lib.umich.edu/bitstream/2027.42/35550/2/b2037816.0001.001.pdf

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What this paper is about

http://deepblue.lib.umich.edu/bitstream/2027.42/35550/2/b2037816.0001.001.pdf

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Available abstract

http://deepblue.lib.umich.edu/bitstream/2027.42/35550/2/b2037816.0001.001.pdf

Key concepts: Accrual, Earnings quality, Estimation, Earnings, Econometrics, Quality (philosophy), Economics, Accounting

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