Unusual patterns in reported segment earnings of US firms
Year of publication: |
2015
|
---|---|
Authors: | Garza-Gomez, Xavier ; Dong, Xiaobo ; Yang, Ziyun |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 16.2015, 2, p. 287-304
|
Subject: | Earnings management | Benford's law | Internal agency conflicts | Segment earnings | Bilanzpolitik | Accounting policy | USA | United States | Gewinnermittlung | Profit determination | Gewinn | Profit | Prinzipal-Agent-Theorie | Agency theory |
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