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Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?

EDMUND KEUNG1; Michael S. H. Shih2

1 National University of Singapore · 2 University of Windsor

Review of Accounting Studies 2014
DOI
10.1007/s11142-013-9262-7
Volume
19 (2)
Pages
736-768
Language
en
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Sources
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