Erin Webster

Queen's University - Smith School of Business

Smith School of Business - Queen's University

143 Union Street

Kingston, Ontario K7L 3N6

Canada

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Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis

Number of pages: 33 Posted: 25 Jun 2004
Erin Webster and Daniel B. Thornton
Queen's University - Smith School of Business and Smith School of Business at Queen's University
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Citation 5

Abstract:

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Accounting standards; earnings quality; accrual quality, principles-based GAAP, rules-based GAAP