The changing time-series properties of earning, cash flows and accruals : has financial reporting become more conservative?
Dan Givoly and Carla Hayn
| Year of publication: |
2009
|
|---|---|
| Authors: | Givoly, Dan ; Hayn, Carla |
| Published in: |
Accounting theory ; Vol. 1. - Los Angeles, Calif. [u.a.] : Sage. - 2009, p. 267-297
|
| Subject: | Cash Flow | Cash flow | Gewinn | Profit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | USA | United States |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003825638