Decomposition Error in Accruals and Cash Flows: Implications for Inferences about Accrual Quality

Working paper

Open access

Wei Chen, Daniel W. Collins, Paul Hribar and David Volant

SSRN

01/29/2025

DOI: 10.2139/ssrn.5050046

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https://doi.org/10.2139/ssrn.5050046View

Open Access

Title: Subtitle: Decomposition Error in Accruals and Cash Flows: Implications for Inferences about Accrual Quality
Creators: Wei Chen
Daniel W. Collins
Paul Hribar
David Volant
Resource Type: Working paper
DOI: 10.2139/ssrn.5050046
Publisher: SSRN
Number of pages: 55 pages
Language: English
Date posted: 01/29/2025
Academic Unit: Accounting
Record Identifier: 9984963134302771

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