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The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?

Dan Givoly, Carla Hayn
Year2001
VenueSSRN Electronic Journal
Typearticle
Citations137
DOI(no DOI)
OpenAlexW3125547189

Topics

Auditing, Earnings Management, GovernanceAccrualConservatismEarningsCash flowFinancial statement