Enforcement, managerial discretion, and the informativeness of accruals
Year of publication: |
2021
|
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Authors: | Windisch, David |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 4, p. 705-732
|
Subject: | Accrual Informativeness | Financial Reporting Enforcement | Managerial Discretion in Accruals | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Rechtsdurchsetzung | Law enforcement |
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