The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51
| Year of publication: |
1997
|
|---|---|
| Authors: | Hand, John R. M. ; Skantz, Terrance R. |
| Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 24.1997, 2, p. 175-203
|
| Publisher: |
Elsevier |