Relevance of Discrecionary Accruals in Ohlson Model: the Case of Mexico
This study applied the modified Jones´ model (1991) for selected companies of Mexico. This model aims to assess the impact of Discretionary Accrual Information (DAI) on financial reporting statements, in order to identify the value relevance of “earnings quality”. We applied methodological criteria...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Cognitione Foundation for the Dissemination of Knowledge and Science
2012-01-01
|
| Series: | Journal of Entrepreneurship, Management and Innovation |
| Subjects: | |
| Online Access: |
http://jemi.edu.pl/uploadedFiles/file/all-issues/vol8/issue3/JEMI_Vol_8_Issue_3_2012_Article_2.pdf
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|