The role of managerial ability in classification shifting using discontinued operations
Christopher Skousen, Li Sun and Kean Wu
| Year of publication: |
2019
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|---|---|
| Authors: | Skousen, Christopher ; Sun, Li ; Wu, Kean |
| Published in: |
Advances in management accounting : a research annual. - Bingley : Emerald, ISSN 1474-7871, ZDB-ID 1161550-3. - Vol. 31.2019, p. 113-131
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| Subject: | Classification shifting | Discontinued operations | Earnings management | Managerial ability | Subsequent firm performance | Unexpected core earnings | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Unternehmenserfolg | Firm performance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1474-787120190000031006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154943