Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Year of publication: |
March 2016
|
---|---|
Authors: | Chen, Ester ; Gavious, Ilanit |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 56.2016, 1, p. 217-250
|
Subject: | Dividend policy | Earnings management | Fair value | International Financial Reporting Standards | Revaluation | Unrealized earnings | Dividende | Dividend | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzpolitik | Accounting policy | Gewinn | Profit |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1111/acfi.12187 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Wang, Shiheng, (2016)
-
Thesing, Johannes, (2021)
-
Choe, Chong-mu, (2015)
- More ...
-
The economic consequences of fair value disclosures : a manifestation of the buried facts doctrine
Bar‐Hod, Assaf, (2020)
-
Chen, Ester, (2013)
-
Does CSR have different value implications for different shareholders?
Chen, Ester, (2015)
- More ...