Implications for GAAP from an analysis of positive research in accounting
Year of publication: |
2010
|
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Authors: | Kothari, S. P. ; Ramanna, Karthik ; Skinner, Douglas J. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 50.2010, 2/3, p. 246-286
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Subject: | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Regulierungstheorie | Economics of regulation | Rechnungswesen | Accounting |
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