Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting model
|
| gptkbp:citation |
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
|
| gptkbp:describes |
accrual quality
|
| gptkbp:field |
accounting
earnings quality |
| https://www.w3.org/2000/01/rdf-schema#label |
Dechow-Dichev model
|
| gptkbp:method |
regression of working capital accruals on past, present, and future cash flows
|
| gptkbp:proposedBy |
gptkb:Patricia_Dechow
Ilia Dichev |
| gptkbp:publicationYear |
2002
|
| gptkbp:publishedIn |
gptkb:The_Accounting_Review
|
| gptkbp:purpose |
to measure the quality of accruals
|
| gptkbp:usedFor |
detecting earnings management
|
| gptkbp:bfsParent |
gptkb:Patricia_Dechow
|
| gptkbp:bfsLayer |
7
|