The accrual anomaly under different accounting standards : lessons learned from the German experiment
Christoph Kaserer and Carmen Klingler
| Year of publication: |
2008
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|---|---|
| Authors: | Kaserer, Christoph ; Klingler, Carmen |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 35.2008, 7/8, p. 837-859
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| Subject: | Rechnungsabgrenzung | Accruals and deferrals | Bilanzierungsgrundsätze | Accounting standards | IFRS | Corporate Governance | Corporate governance | Deutschland | Germany |
| 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/10003770501