Implications of the integral approach and earnings management for alternate annual reporting periods
Katherine A. Gunny; John Jacob; Bjorn N. Jorgensen
| Year of publication: |
2013
|
|---|---|
| Authors: | Gunny, Katherine A. ; Jacob, John ; Jorgensen, Bjorn N. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 868-891
|
| Subject: | Accrual anomaly | Accruals | Earnings attributes | Earnings management | Integral approach | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Gewinn | Profit |
| 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/10010200036