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Accruals, Cash Flows, Accrual Anomaly, Accounting Standard Setting
Internal performance measures, thresholds, segment disclosures
Segment reporting, corporate expenses, classification shifting, agency costs, proprietary costs
earnings guidance, forecast errors, management forecasts, non-financial measures
Allocations, decision justification, ethical dilemmas, group projects, segment reporting
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
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management entrenchment, shareholder rights, financial reporting quality, abnormal accruals
Manager Entrenchment, Abnormal Accruals, Shareholder Rights, Financial Reporting Quality
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