Open AccessConservatism, Earnings Persistence, and the Accruals Anomaly
Author(s) -
Gulraze Wakil,
Pervaiz Alam
Publication year - 2012
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.1985743
Subject(s) - accrual , conservatism , persistence (discontinuity) , anomaly (physics) , earnings , econometrics , economics , accounting , geology , political science , physics , geotechnical engineering , condensed matter physics , politics , law
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