Fair value (US GAAP) and entity-specific (IFRS) measurements for performance obligations : the potential mitigating effect of benchmarks on earnings management
Cheri R. Mazza; James E. Hunton; Ruth Ann McEwen
| Year of publication: |
2011
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|---|---|
| Authors: | Mazza, Cheri R. ; Hunton, James E. ; McEwen, Ruth Ann |
| Published in: |
The journal of behavioral finance : a publication of the Institute of Behavioral Finance. - Abingdon : Routledge, ISSN 1542-7560, ZDB-ID 2110458-X. - Vol. 12.2011, 2, p. 68-77
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| Subject: | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | USA | United States |
| 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/10009272477