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~person:"Adhikari, Pawan"
~person:"Kim, Jung Hoon"
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Accruals and deferrals
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Adhikari, Pawan
Kim, Jung Hoon
Robinson, Marc
11
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8
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Advances in accounting : a research annual
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International journal of public sector performance management
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1
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
2
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
3
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
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4
Implementing public sector accruals in OECD member states : major issues and challenges
Adhikari, Pawan
;
Gårseth-Nesbakk, Levi
;
Jaafaripooyan, …
- In:
Accounting forum : advancing the interdisciplinary and …
40
(
2016
)
2
,
pp. 125-142
Persistent link: https://www.econbiz.de/10011528442
Saved in:
5
Percent accruals and the accrual anomaly : Korean evidence
Kim, Young Jun
;
Kim, Jung Hoon
;
Kwon, Sewon
;
Lee, Su Jeong
- In:
Pacific-Basin finance journal
35
(
2015
)
1
,
pp. 340-366
Persistent link: https://www.econbiz.de/10011538297
Saved in:
6
Reforming central government accounting in diverse contexts : a three-country comparison
Adhikari, Pawan
;
Timoshenko, Konstantin
; …
- In:
International journal of public sector performance …
2
(
2012/15
)
1
,
pp. 44-60
Persistent link: https://www.econbiz.de/10009656624
Saved in:
7
The rise and fall of accruals : a case of Nepalese central government
Adhikari, Pawan
;
Mellemvik, Frode
- In:
Journal of accounting in emerging economies : JAEE
1
(
2011
)
2
,
pp. 123-143
Persistent link: https://www.econbiz.de/10009376964
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