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Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings
, 1997F. T. Magiera
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The Effects of Accruals Quality on Audit Hours and Audit Fees
, 2017Myojung Cho, E. Ki, S. Kwon
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Predicting Accruals Based on Cash-Flow Properties
, 2018Richard Frankel, Yan Sun
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Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
, 2016E. Owens, Joanna S. Wu, J. Zimmerman
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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
, 2005R. Ball, Lakshmanan Shivakumar
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