Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Joseph B. Omonuk and Jean Baptiste Koffi Dodor
| Year of publication: |
2016
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|---|---|
| Authors: | Omonuk, Joseph B. ; Dodor, Jean Baptiste Koffi |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-868X, ZDB-ID 2586867-6. - Vol. 7.2016, 2, p. 101-115
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| Subject: | earnings management | rate regulated utilities firms | industry specific GAAP | discretionary accruals | regulatory assets | Bilanzpolitik | Accounting policy | USA | United States | Bilanzierungsgrundsätze | Accounting standards | Regulierung | Regulation | Elektrizitätswirtschaft | Electric power industry | Versorgungswirtschaft | Public utilities | Rückstellung | Accrual |
| 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/10011636117