Fair value accounting and gains from asset securitizations : a convenient earnings management tool with compensation side-benefits
Patricia M. Dechow; Linda A. Myers; Catherine Shakespeare
| Year of publication: |
2010
|
|---|---|
| Authors: | Dechow, Patricia M. ; Myers, Linda A. ; Shakespeare, Catherine |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 49.2010, 1/2, p. 2-25
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| Subject: | Verbriefung | Securitization | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Szenariotechnik | Scenario analysis |
| Extent: | graph. Darst. |
|---|---|
| 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/10003947386