Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions: Australian evidence

Author: Anderson Kristen   Woodhouse Kerrie   Ramsay Alan   Faff Robert  

Publisher: Emerald Group Publishing Ltd

ISSN: 0114-0582

Source: Pacific Accounting Review, Vol.21, Iss.1, 2009-05, pp. : 5-25

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Abstract