Earnings management constraints and classification shifting
Year of publication: |
2014
|
---|---|
Authors: | Abernathy, John L. ; Beyer, Brooke ; Rapley, Eric T. |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 41.2014, 5/6, p. 600-626
|
Subject: | earnings management | earnings management constraint | classification shifting | Bilanzpolitik | Accounting policy |
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