Articulation-based accruals
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li, Shailendra Pandit
| Year of publication: |
March 2017
|
|---|---|
| Authors: | Casey, Ryan ; Gao, Feng ; Kirschenheiter, Michael ; Li, Siyi ; Pandit, Shailendra |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 288-319
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| Subject: | Financing accruals | Operating accruals | Financial statement articulation | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Jahresabschluss | Financial statement | Öffentliches Rechnungswesen | Public accounting | Bilanzpolitik | Accounting policy | Bilanzanalyse | Financial statement analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-016-9385-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011655615