Earnings management and corporate spinoffs
Year of publication: |
2014
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Authors: | Lin, Ying Chou ; Yung, Kenneth |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 43.2014, 2, p. 275-300
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Subject: | Corporate spinoff | Divestiture | Focus | Earnings management | Accounting accruals | Bilanzpolitik | Accounting policy | Ausgründung | Spin-off company | Rückstellung | Accrual | Rechnungswesen | Accounting | Entflechtung | Unbundling | Rechnungsabgrenzung | Accruals and deferrals |
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