Fair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management
| Year of publication: |
2011
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| Authors: | Mazza, Cheri ; Hunton, James ; McEwen, Ruth Ann |
| Published in: |
The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA. - Philadelphia, Pa. : Taylor & Francis, ISSN 1542-7560, ZDB-ID 2110458X. - Vol. 12.2011, 2, p. 68-78
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