Managing earnings using classification shifting : evidence from quarterly special items
Yun Fan; Abhijit Barua; William M. Cready; Wayne B. Thomas
Year of publication: |
2010
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Authors: | Fan, Yun ; Barua, Abhijit ; Cready, William M. ; Thomas, Wayne B. |
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. 85.2010, 4, p. 1303-1323
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Subject: | Bilanzpolitik | Accounting policy | Einnahmen | Revenue | USA | United States |
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