Internal performance measures and earnings management : evidence from segment earnings
Christian Gross, Alfred Wagenhofer, David Windisch
| Year of publication: |
2024
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|---|---|
| Authors: | Groß, Christian ; Wagenhofer, Alfred ; Windisch, David |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 1, p. 259-283
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| Subject: | management accounting system | segment reporting | segment earnings reconciliation | earnings management | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Segmentberichterstattung | Segment reporting | Gewinn | Profit | Performance-Messung | Performance measurement | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2019-0155 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014475474