Keywords: Discretionary accruals
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
International Journal of Islamic and Middle Eastern Finance and Management (2021) 14 (1): 16–33.
Published: 05 December 2020
... is constructed from 15 Muslim majority countries, 2,300 companies for the periods between 2005 and 2017 with 23,810 firm*year observations. Financial reporting quality is measured with discretionary accruals and audit aggressiveness. Discretionary accruals is the absolute of Kothari, Leone and Wasley’s (2005...

or Create an Account

Close subscription notice
Close access options