SSRN Electronic Journal · 2006 · 12 citations · 0 references
BusinessAccountancyAccountingCorporate FinanceFinancial AccountingInternational AccountingAccrual AccountingAccrual AnalysisEarnings QualityEarnings ReportingEquity AccountingFinancial StatementsAccruals QualityAttributesCross-national Earnings QualityEarnings PredictabilityEarnings Smoothness