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Keywords: Estimation errors
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Journal Articles
International Journal of Accounting and Information Management (2016) 24 (2): 98–115.
Published: 03 May 2016
... the determinants of working-capital accruals in period t as: Earnings quality Estimation errors Working capital accruals A growing body of evidence specifies that the quality of accounting information is viewed as dominant by financial analysts, investors, standards setters and other users...
