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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2004
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Online Access: | http://ndltd.ncl.edu.tw/handle/42300576490681411032 |