Accrual Anomaly over Firm Life Cycle
碩士 === 國立中央大學 === 企業管理研究所 === 95 === This paper explores the persistence of accruals and accrual anomaly over a firm’s life cycle. Our empirical results show that: (1) the persistence of the accrual component of earnings is lower than that of cash flows for growing and declining firms and is greater...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85763783659001750470 |