Entropy-balanced accruals

This study assesses whether the accrual-generating process is adequately described by a linear model with respect to a range of underlying determinants examined by prior literature. We document substantial departures from linearity across the distributions of accrual determinants, including measures...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Review of accounting studies 2020-03, Vol.25 (1), p.84-119
Hauptverfasser:	McMullin, Jeff L., Schonberger, Bryce
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting/Auditing Business and Management Corporate Finance Entropy Initial public offerings Multivariate analysis Public Finance
Online-Zugang:	Volltext
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