ResearchBox 4446, 'Estimating discretionary accruals', https://researchbox.org/4446

Zenodo (CERN European Organization for Nuclear Research) 2026 Open access

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Authors: Martin Wallmeier
DOI: 10.5281/zenodo.18790689
Cited by: 0

Abstract

Box title: 'Estimating discretionary accruals' Reference: Peter Fiechter; Martin Wallmeier, 'Estimating Discretionary Accruals in the Cross-Section of Firms: A Reinterpretation of the Jones Model and its Variants', Accounting OpenNote: this backup was created automatically by a ResearchBox bot

Fields of Study & Subjects

Auditing Earnings Management Governance Accounting Theory and Financial Reporting Financial Markets and Investment Strategies

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
26 February 2026
Language
EN