@article{21add79d7bfb44b98379ffb86f21c64e,
title = "Financial statement comparability and analysts{\textquoteright} optimism for accruals",
keywords = "Accrual comparability, Accrual-related optimism, Analysts' forecast errors, Cash flow comparability, Financial statement comparability",
author = "Lee, \{Bryan Byung Hee\} and Lee, \{Jay Junghun\}",
note = "Publisher Copyright: {\textcopyright} 2023",
year = "2024",
month = may,
doi = "10.1016/j.bar.2023.101303",
language = "English",
volume = "56",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press",
number = "3",
}