Empirical evidence on cross-country differences in explaining accruals anomaly
Year of publication: |
2014
|
---|---|
Authors: | Mureşan, Diana ; Pop Silaghi, Monica Ioana |
Published in: |
Revista română de economie. - Bucuresti : [Verlag nicht ermittelbar], ISSN 2344-4657, ZDB-ID 2665773-9. - Vol. 39.2014, 2, p. 121-132
|
Subject: | accruals anomaly | accounting systems | institutional factors | developed countries | Entwicklungsländer | Developing countries | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Rechnungswesen | Accounting |
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