Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Year of publication: |
2012
|
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Authors: | Gurun, Umit G. ; Lerman, Alina ; Ronen, Joshua |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 19.2012, 1, p. 30-55
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Informationswert | Information value | Bilanzanalyse | Financial statement analysis | USA | United States |
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Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
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