SMEAL WIKI

Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits

Henock Louis, Dahlia Robinson
Year2005
VenueJournal of Accounting and Economics
Typearticle
Citations263
DOI10.1016/j.jacceco.2004.07.004
OpenAlexW3121318627

Topics

Auditing, Earnings Management, GovernanceAccrualCredibilityOpportunismPrivate information retrievalDiscretion