Gosalia, Kamalesh - Certified General Accountants Association of Canada - CGA - 2010
differential between Canadian and US public companies. The “Accrual Ratios” are employed as the proxy for earnings quality. The SAS … accrual ratios. Additional models using the log of accrual ratios as the outcome are also tested. Accrual ratios for Canadian … 1998 and 2005. Instead, accrual ratios show much more variability between companies than between countries. As such, the …