HRIBAR AND COLLINS 2002

Jul 25, 11
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  • Paul Hribar, Associate Professor, Accounting, Tippie College of Business. . Paul Hribar, D. W. Collins, Journal of Accounting Research, vol 40, 2002, .
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  • Mar 1, 2004 – 2001; McNichols 2000; Hribar and Collins 2002; Dechow et al. 1995) has shown that discretionary accrual models generally do not work well .
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  • If a company was taken over (Anderson, Stokes and Zimmer 1993) or merged (Hribar and Collins 2002), then it did not have two following years of data and was .
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  • In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings . . period to reflect the number of months outstanding (Collins, & Hribar, 2000). .
  • Jan 30, 2008 – Hribar and Collins (2002)Protected. page submenu . Hribar, P. and D.W. Collins . "Errors in Estimating Accruals: Implications for Empirical .
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  • Oct 1, 2006 – To reduce measurement error, we employ accrual data as reported on the statement of cash flows (Hribar and Collins 2002). .
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  • Errors in Estimating Accruals: Implications for Empirical Research. Paul Hribar, Daniel W Collins - 2002 - Journal of Accounting Research .
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  • Remove From Favorites Add To Favorites Hribar and Collins (2002). page .
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  • Hribar and Collins (2002), however, provide empirical evidence that PCFO . Hribar and Collins (2002) show that current (working capital) accruals are .
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  • Following Hribar and Collins (2002), for fiscal years ending in 1988 and later, we calculate accruals as follows: [Accruals.sub.k] = [Earnings.sub.k] .
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  • by P Hribar - 2002 - Cited by 508 - Related articles
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