The effect of financing changes on discretionary accruals estimation
This study discusses the impact of financing changes (banks, shareholders loans, equity increases and other equity instruments) on accruals models, and discretionary accruals estimates. It pursues a threefold objective. Firstly, to show analytically how the occurrence of such changes affects discret...
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| Format: | conferenceObject |
| Language: | eng |
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2018
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| Online Access: | http://hdl.handle.net/10198/18214 |
| Country: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/18214 |