Further evidence of earnings management and opportunistic behavior with principles-based accounting standards : the case of conditional asset retirement obligations
James M. Fornaro; Hua-Wei Huang
| Year of publication: |
2012
|
|---|---|
| Authors: | Fornaro, James M. ; Huang, Hua-wei |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 31.2012, 2, p. 204-225
|
| Subject: | SFAS No. 143; FIN 47 | Principles-based versus rules based accounting standards | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | USA | United States | 2005-2006 |
| 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/10009545981