Accepted by Dan Simunic. We thank Mark Beasley for providing information about the sample from his dissertation research and 1996 Accounting Review article. Deborah Archambeault, Jan Barton, Paul Polinski, Mary Stone, Gary Taylor, and two anonymous reviewers provided helpful comments.
The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud*
Article first published online: 20 APR 2010
1999 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 16, Issue 4, pages 749–786, Winter 1999
How to Cite
LEE, T. A., INGRAM, R. W. and HOWARD, T. P. (1999), The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud. Contemporary Accounting Research, 16: 749–786. doi: 10.1111/j.1911-3846.1999.tb00603.x
- Issue published online: 20 APR 2010
- Article first published online: 20 APR 2010
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