Does research and development activity increase accrual-based earnings management?
Efrat Shust
| Year of publication: |
2015
|
|---|---|
| Authors: | Shust, Efrat |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 30.2015, 3, p. 373-401
|
| Subject: | research and development (R&D) | discretionary accruals | earnings management | Bilanzpolitik | Accounting policy | Industrieforschung | Industrial research | Rückstellung | Accrual | Forschung | Research |
| 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/10011303021