Accruals Quality, Disclosure Costs, and Management Forecast Activity
Motivated by voluntary disclosure theory, I examine the relation between innate and discretionary accruals quality (AQ) and management's earnings forecast decisions. I argue that AQ provides an indication of the quality of managers' earnings-related information, as accruals that a...
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| Format: | Others |
| Language: | English English |
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Florida State University
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| Online Access: | http://purl.flvc.org/fsu/fd/FSU_migr_etd-9220 |