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An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
Henock Louis
, Dahlia Robinson, Andrew M. Sbaraglia
Year
2007
Venue
Review of Accounting Studies
Type
article
Citations
92
DOI
10.1007/s11142-007-9038-z
OpenAlex
W3125150241
Topics
Auditing, Earnings Management, Governance
Accrual
Earnings surprise
Earnings
Corporate finance
Surprise