Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

@article{Baber2011ModelingDA,
  title={Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint},
  author={William R. Baber and Sok-Hyon Kang and Y. Li},
  journal={The Accounting Review},
  year={2011},
  volume={86},
  pages={1189-1212}
}
  • William R. Baber, Sok-Hyon Kang, Y. Li
  • Published 2011
  • Economics
  • The Accounting Review
  • ABSTRACT:  This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (de... 
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