Discussion of the role of accruals in asymmetrically timely gain and loss recognition

• 成果类型: Editorial Material
• 署名作者: Guay, W
• 署名单位: University of Pennsylvania
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/j.1475-679X.2006.00199.x
• 发表日期: 2006
• 页码: 243-255
• 关键词: earnings; performance; QUALITY