Principles-based standards and earnings attributes
David Folsom, Paul Hribar, Richard D. Mergenthaler, Kyle Peterson
| Year of publication: |
August 2017
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| Authors: | Folsom, David ; Hribar, Paul ; Mergenthaler, Richard D. ; Peterson, Kyle |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 63.2017, 8, p. 2592-2615
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| Subject: | principles-based standards | earnings persistence | earnings attributes | accounting | Bilanzpolitik | Accounting policy | Lohn | Wages | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Einkommen | Income | Gewinnermittlung | Profit determination | Lohnstruktur | Wage structure | Bilanzrecht | Accounting law | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2016.2465 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011741404