Discretionary accrual modeling and earnings: a systematic review
Crossref DOI link: https://doi.org/10.1007/s11301-026-00609-w
Published Online: 2026-07-01
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Häkkinen, Heikki
Funding for this research was provided by:
Tampere University
Text and Data Mining valid from 2026-07-01
Version of Record valid from 2026-07-01
Article History
Received: 11 July 2024
Accepted: 5 May 2026
First Online: 1 July 2026
Declarations
:
: The author declares no conflict of interest.