Open AccessThe characteristics of modifying preliminary earnings announcement companies and is implication- Focused on the accrual quality -
Author(s) -
Eunchul Lee
Publication year - 2013
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2013..50.007
Subject(s) - accrual , earnings quality , earnings , accounting , business , quality (philosophy) , earnings management , philosophy , epistemology