한자 : 裁量的 發生
영어 : discretionary accrual

Corporate Divestiture and Earning Management Behavior

회계정보연구 | 30 | 1 | 2012 | 회계학

Signaling Effect of Stock Repurchase Announcements and Discretionary Accruals of Korean Firms

한국경제연구 | 29 | 1 | 2011 | 경제학

Affiliates Sales and Earnings Management through Real Activities Manipulation

재무와 회계정보저널 | 11 | 1 | 2011 | 재무회계

Impact on Corporate Performance of Discretionary Accruals in Korean Listed Companies

유라시아연구 | 7 | 3 | 2010 | 기타사회과학

Impact on Corporate Performance of Discretionary Accruals in Korean Listed Companies

유라시아연구 | 7 | 3 | 2010 | 기타사회과학