Earnings quality and earnings management : the role of accounting accruals

Authors	S.W. Bissessur
Supervisors	H.P.A.J. Langendijk
Award date	22-02-2008
ISBN	9789051709872
Number of pages	205
Publisher	Amsterdam ; Rotterdam: Thela Thesis
Organisations	Faculty of Economics and Business (FEB) - Amsterdam Business School Research Institute (ABS-RI)
Document type	PhD thesis
Note	Research conducted at: Universiteit van Amsterdam
Language	English
Downloads	Thesis Cover Titlepage Acknowledgements Contents Figures and tables Chapter 1 Introduction Chapter 2 The role of accruals and cash flows in financial reporting Chapter 3 Accruals and conservatism Chapter 4 Accruals and earnings quality Chapter 5 Detecting earnings management: a review Chapter 6 Accrual quality, cash flow persistence and the prediction of future cash flows Chapter 7 Growth and the role of accounting accruals Chapter 8 Differences in the role of accruals for conditional conservatism between profit firms and loss firms Chapter 9 Summary and discussion References Appendix A Summary in Dutch (Nederlandstalige samenvatting) Tinbergen Institute Research Series
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