Timeliness of impairment recognition : evidence from the initial adoption of SFAS 142
Year of publication: |
2008
|
---|---|
Authors: | Chen, Changling ; Kohlbeck, Mark ; Warfield, Terry D. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 24.2008, 1, p. 72-81
|
Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law |
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