Performance matched discretionary accrual measures
Year of publication: |
2005
|
---|---|
Authors: | Kothari, S. P. ; Leone, Andrew J. ; Wasley, Charles E. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 39.2005, 1, p. 163-197
|
Subject: | Rückstellung | Accrual | Performance-Messung | Performance measurement | Matching | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Messung | Measurement |
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