Construct · 1 fields · 1 citations

discretionary revenues: a standalone construct

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● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial accounting

a measure of earnings management based on the gap between reported revenues, especially receivables, and the amount predicted from revenue changes.

In financial accounting, discretionary revenues refers to a measure of earnings management based on the gap between reported revenues, especially receivables, and the amount predicted from revenue changes. This meaning comes from Stubben (2010) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

earnings management1 fields · 1 citationsanchor · a standalone construct measure2 fields · 4 citationsjingle · one word, two constructs

References

Stubben, S. R. (2010). Discretionary Revenues as a Measure of Earnings Management. The Accounting Review, 85(2), 695-717. https://doi.org/10.2308/accr.2010.85.2.695

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