Boards and Accruals

Posted: 7 Feb 2005

See all articles by Joseph V. Carcello

Joseph V. Carcello

University of Tennessee

Terry L. Neal

University of Tennessee

Dana R. Hermanson

Kennesaw State University - Department of Accounting

Date Written: October 3, 2004

Abstract

We study the relation between boards of directors and abnormal accruals.

Keywords: Board of directors, abnormal accruals

JEL Classification: G34, K22, M41

Suggested Citation

Carcello, Joseph V. and Neal, Terry L. and Hermanson, Dana R., Boards and Accruals (October 3, 2004). Available at SSRN: https://ssrn.com/abstract=599782

Joseph V. Carcello (Contact Author)

University of Tennessee ( email )

Department of Accounting & Information Management
629 Stokely Management Center
Knoxville, TN 37996-0560
United States
865-974-1757 (Phone)
865-974-4631 (Fax)

Terry L. Neal

University of Tennessee ( email )

639 Stokely Management Center
Knoxville, TN 37996-0560
United States
865-974-2664 (Phone)
865-974-4631 (Fax)

Dana R. Hermanson

Kennesaw State University - Department of Accounting ( email )

1000 Chastain Road
Kennesaw, GA 30144
United States
770-423-6077 (Phone)
770-499-3420 (Fax)

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