On the credibility of intersegment revenues and the persistence of segment earnings
Yingxu Kuan, Xiaoyan Chu and Yu Zhang
| Year of publication: |
2016
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|---|---|
| Authors: | Kuang, Yingxu ; Chu, Xiaoyan ; Zhang, Yu |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 12.2016, 4, p. 333-359
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| Subject: | SFAS 131 | segment earnings | intersegment revenue | earnings persistence | Gewinn | Profit | Bilanzierungsgrundsätze | Accounting standards | Lohn | Wages | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Marktsegmentierung | Market segmentation | Glaubwürdigkeit | Credibility | Gewinnprognose | Earnings announcement |
| 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/10011644224