A market-based evaluation of discretionary accrual models

被引：334

作者：

Guay, WR

Kothari, SP

Watts, RL

机构：

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1996年 / 34卷

关键词：

D O I：

10.2307/2491427

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

收藏

页码：83 / 105

页数：23

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