The Relation Between The Components of Accrual and Stock Returns

碩士 === 輔仁大學 === 會計學系碩士班 === 92 === This research examines the relation between the components of accrual and stock returns. The Modified Jones Model is used to estimate the discretionary accruals and Chan et al. Model (2004) is used to estimate the discretionary accrual components. The sample period...

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Bibliographic Details
Main Authors: Jeng-Yuan Chao, 趙正源
Other Authors: Min-Jeng Shine Ph.D.
Format: Others
Language:zh-TW
Published: 2004
Online Access:http://ndltd.ncl.edu.tw/handle/42300576490681411032