Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Year of publication: |
March 2017
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Authors: | Banker, Rajiv D. ; Basu, Sudipta ; Byzalov, Dmitri |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 2, p. 41-67
|
Subject: | timely loss recognition | asset write-downs | bookable gains and losses | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Verlust | Loss | USA | United States | Theorie | Theory |
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