Determinants of the write-off decision under IFRS : evidence from Germany
Lena Siggelkow; Henning Zülch
| Year of publication: |
2013
|
|---|---|
| Authors: | Siggelkow, Lena ; Zülch, Henning |
| Published in: |
International business and economics research journal. - Littleton, Colo., ISSN 1535-0754, ZDB-ID 2143670-8. - Vol. 12.2013, 7, p. 737-754
|
| Subject: | Earnings Management | Write-Off Decision | Income Smoothing | Reporting Incentives | Deutschland | Germany | Bilanzpolitik | Accounting policy | IFRS |
| 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/10009785595