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Keywords: Accruals quality
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (4): 799–817.
Published: 19 July 2020
.... Design/methodology/approach The authors use a two-step method. They first estimate the target financial structure and then the influence of accruals quality on the speed of adjustment to this target. The study sample consists of French listed companies in the CAC All-Tradable index. The sample contains...
