MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02088nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210414114443.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210414b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
0148-558X |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Dopuch, Nicholas |
| Relator term |
author |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The impact of a heterogeneous accrual-generating process on Empirical Accrual Models/ |
| Statement of responsibility, etc. |
Nicholas Dopuch |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Thousand Oaks, California: |
| Name of producer, publisher, distributor, manufacturer |
Sage, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2012. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Journal of Accounting Auditing and Finance |
| Volume/sequential designation |
Volume 27 , number 3 , |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The cross-sectional approach that is typically used to estimate accrual models implicitly assumes that firms within the same industry have a homogeneous accrual-generating process (AGP). In this article, the authors examine this implicit assumption along three dimensions. First, they argue that the relationship between working-capital accruals and changes in sales is more complex than portrayed by existing empirical accrual models. In addition to sales changes, accruals are also affected by accrual determinants such as firms’ inventory and credit policies. Second, the authors provide evidence that the assumption of a uniform AGP is violated in industries whose firms’ accrual determinants are highly dispersed. Third, they document some implications of violating the assumption of a uniform AGP. Firms in industries with high variations in accrual determinants are likely to have large absolute abnormal accruals. The authors show that the previously documented increase in the absolute level of abnormal accruals over time could be attributed, in part, to the increased heterogeneity in industries with respect to their AGPs. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Earnings management |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accrual models, |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Jones model |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mashruwala, Raj |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Seethamraju, Chandra |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Zach, Tzachi |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1177/0148558X11409157 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |