Corporate financing changes: consequencies for discretionary accruals estimation
This study discusses the impact of financing changes on accruals models and discretionary accruals estimates. It pursues a threefold objective. Firstly, to show analytically how the occurrence of such changes affects discretionary accruals estimation. Secondly, to analyse empirically whether differe...
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| Formato: | conferenceObject |
| Idioma: | eng |
| Publicado em: |
2018
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| Texto completo: | http://hdl.handle.net/10198/16809 |
| País: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/16809 |