Stewardship value of income statement classifications : an empirical examination
Avinash Arya and Neerav Nagar
| Year of publication: |
2021
|
|---|---|
| Authors: | Arya, Avinash ; Nagar, Neerav |
| Subject: | controllability principle | discontinued operations | earnings persistence | executive compensation | extraordinary items | firm life cycle | income statement classification | Sarbanes–Oxley Act | special items | Lebenszyklus | Life cycle |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X18793067 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012426461