Warranty reserve : contingent liability, information signal, or earnings management tool?
Year of publication: |
2011
|
---|---|
Authors: | Cohen, Daniel ; Darrough, Masako N. ; Huang, Rong ; Zach, Tzachi |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 2, p. 569-604
|
Subject: | Dauerhafte Konsumgüter | Durable goods | Aktiengesellschaft | Listed company | Garantie | Warranty | Rücklage | Reserves for contingencies | 2003-2006 |
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