Financial reporting incentives for conservative accounting : the influence of legal and political institutions
Year of publication: |
2006
|
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Authors: | Bushman, Robert M. ; Piotroski, Joseph D. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 42.2006, 1/2, p. 107-148
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Wertpapierrecht | Securities law | Institutionenökonomik | Institutional economics | Welt | World |
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