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Discussion of The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre‐tax Earnings, Funds Flow and Cash Flow
Author(s) -
Clubb Colin D.B.
Publication year - 1997
Publication title -
journal of business finance and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.282
H-Index - 77
eISSN - 1468-5957
pISSN - 0306-686X
DOI - 10.1111/1468-5957.00157
Subject(s) - accrual , cash flow , smoothing , earnings , citation , accounting , earnings management , exponential smoothing , econometrics , actuarial science , economics , computer science , mathematics , library science , statistics
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