The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness
Jing Wang, Michael Welker
| Year of publication: |
2024
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|---|---|
| Authors: | Wang, Jing ; Welker, Michael |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 4, p. 3946-3976
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| Subject: | Accounting changes | Application methods | Revenue recognition | SFAS 154 | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | IFRS | Bilanzpolitik | Accounting policy | Bilanzanalyse | Financial statement analysis |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-023-09788-3 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015133879