مرکز منطقه ای اطلاع رساني علوم و فناوري - The effect of firm-industry earnings correlation and announcement timing on firmsʹ accrual decisions

Title of article :

The effect of firm-industry earnings correlation and announcement timing on firmsʹ accrual decisions

Author/Authors :

Myung Seok Park، نويسنده , , Byung T. Ro، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 2004

Pages :

From page :

269

To page :

289

Keywords :

Relative earnings performance , Discretionary accruals , Relativeannouncement timing , Firm-industry earnings correlation

Journal title :

The British Accounting Review

Serial Year :

2004

Journal title :

The British Accounting Review

Record number :

249005

Link To Document :