Does the "comply or explain" clause under Section 135 provice leeway for earnings smoothing?
Manish Bansal
| Year of publication: |
2023
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|---|---|
| Authors: | Bansal, Manish |
| Published in: |
Quarterly journal of finance & accounting : QJFA. - Omaha, Neb. : Creighton Univ., ISSN 1939-8123, ZDB-ID 2432432-2. - Vol. 61.2023, 3/4, p. 1-28
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| Subject: | Earnings Management | Earnings Smoothing | Soft Law | Bilanzpolitik | Accounting policy | Gewinn | Profit | Gewinnermittlung | Profit determination |
| 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/10015324848