Accruals: signalling or misleading? Evidence from New Zealand
Studies on earnings management usually hypothesise that managers manage accruals opportunistically. Few studies however, argue that managers can also use accruals to improve the value relevance of reported earnings to help investors better assess the firm's operating performance. While substant...
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| Format: | Others |
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Auckland University of Technology,
2008-04-18T01:11:51Z.
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| Online Access: | Get fulltext |