From micro to macro : aggregate accruals, mergers, and returns : a discussion of Heater, Nallareddy and Venkatachalam (2021)
Year of publication: |
2021
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Authors: | Chen, AJ Yuan ; Ogneva, Maria |
Other Persons: | Heater, John C. (contributor) ; Nallareddy, Suresh (contributor) ; Venkatachalam, Mohan (contributor) |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 2/3, p. 1-10
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Subject: | Aggregate accruals | Aggregate earnings | Aggregate investment | Macro accounting | Mergers | Micro-to-macro | Fusion | Merger | Theorie | Theory | Aggregation | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual |
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