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Asia-Pacific Journal of Accounting & Economics Volume 9, 2002 - Issue 1
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Research Note

The effect of structural changes on discretionary accrual estimates: Some implications for earnings management research

Glen A. Hansen Penn State University
Pages 71-85 | Received 01 Aug 2000, Accepted 01 Feb 2002, Published online: 29 May 2012

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Yan-Jie Yang, Qian Long Kweh & Ruey-Ching Lin. (2014) Earnings quality of Taiwanese group firms. Asia-Pacific Journal of Accounting & Economics 21:2, pages 134-156.
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Articles from other publishers (1)

Guannan Wang & Moshe Hagigi. (2019) The effect of the need for subsequent seasoned equity offerings on earnings management motivation. Review of Accounting and Finance 18:1, pages 25-52.
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