Performance matched discretionary accrual measures

Journal of Accounting and Economics - Tập 39 - Trang 163-197 - 2005
S.P. Kothari1, Andrew J. Leone2, Charles E. Wasley2
1Sloan School of Management, Massachusetts Institute of Technology, Cambridge, MA 02142, USA
2William E. Simon Graduate School of Business Administration, University of Rochester, Rochester, NY, 14627, USA

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