The relationships between IFRS, earnings losses threshold and earnings management
Hui-Sung Kao
| Year of publication: |
2014
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|---|---|
| Authors: | Kao, Hui-sung |
| Published in: |
Journal of Chinese economic and business studies. - Abingdon : Routledge, ISSN 1476-5284, ZDB-ID 2109541-3. - Vol. 12.2014, 1, p. 81-98
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| Subject: | International Financial Reporting Standards (IFRS) | earnings losses | earnings management | discretionary accruals | neutrality | IFRS | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit | Verdienstausfall | Earnings losses | Gewinnermittlung | Profit determination | Bilanzierungsgrundsätze | Accounting standards |
| 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/10010251094