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pro vyhledávání: '"Sara Salimi Ghaleh"'
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 12, Iss 3, Pp 61-80 (2022)
There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for ear
Externí odkaz:
https://doaj.org/article/4c093407fc064559bc10f7fd277bda47
