Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Mitchell Oler
| Year of publication: |
2014
|
|---|---|
| Authors: | Oler, Mitchell |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 75-89
|
| Subject: | Conservatism | Equity overstatement | Accounting standards | Book to market | Bilanzierungsgrundsätze | Konservatismus | Bilanzpolitik | Accounting policy | Bilanzrecht | Accounting law | IFRS | Börsenkurs | Share price | Rechnungswesen | Accounting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010388502