Browsing Czasopisma naukowe / Journals by Subject "ekonometryczne oszacowania"

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Relevance of Discretionary Accruals Information (DAI) in Ohlson model: the case of Mexico

Durán-Vázquez, Rocío; Lorenzo-Valdés, Arturo; San Martín-Reyna, Juan Manuel (Nowy Sacz School of Business – National-Louis University, 2012)

This study applied the modified Jones ́ model (1991) for selected companies of Mexico. This model aims to assess the impact of Discretionary Accrual Information (DAI) on financial reporting statements, in order to identify ...