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The Accruals Process

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Earnings Management

Part of the book series: Springer Series in Accounting Scholarship ((KLAS,volume 3))

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In the Introduction to Part 4, we separated accruals into three components: discretionary accruals, non-discretionary accruals, and reversals arising from transactions that took place in previous periods. The unobservability of the composition of accruals poses a challenge to the earnings management research. Elgers, Pfeiffer, and Porter (2003, p. 406), state, “A fundamental issue in assessing earnings management is the unobservability of the managed and un-managed components of reported earnings.”

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© 2008 Springer Science+Business Media, LLC

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Ronen, J., Yaari, V. (2008). The Accruals Process. In: Earnings Management. Springer Series in Accounting Scholarship, vol 3. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25771-6_9

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