SMEAL WIKI

The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Dan Givoly, Carla Hayn
Year2000
VenueJournal of Accounting and Economics
Typearticle
Citations1432
DOI10.1016/s0165-4101(00)00024-0
OpenAlexW2050201295

Topics

Auditing, Earnings Management, GovernanceAccrualEarningsConservatismFinancial statementCash flow