A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Eric D. Bostwick, Sherwood Lane Lambert, Joseph G. Donelan (University of West Florida)
| Year of publication: |
June 2016
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|---|---|
| Authors: | Bostwick, Eric D. ; Lambert, Sherwood Lane ; Donelan, Joseph G. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 30.2016, 2, p. 177-193
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| Subject: | cost of goods sold | gross margin | gross profitability | Compustat | 10-K | earnings management | earnings prediction | financial statement reporting | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Gewinn | Profit | Rentabilität | Profitability | Bilanzanalyse | Financial statement analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51336 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011508318