摘要 : We examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experien... 展开
作者 | Hao~ Xiaoting Jang~ Juwon Lee~ Eunju |
---|---|
作者单位 | |
期刊名称 | 《Accounting and finance》 |
页码/总页数 | 3647-3679 / 33 |
语种/中图分类号 | 英语 / F23 |
关键词 | Discretionary accruals High accruals momentum Earnings management Growth anomaly Earnings momentum |
DOI | 10.1111/acfi.12473 |
馆藏号 | F-363 |