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  • Search: subject:"‘ASU 2014-08’"
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Year of publication
Subject
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Accounting policy 2 Bilanzpolitik 2 "Big Four" 1 "earnings management" 1 ASU 2014-08 1 Classification shifting 1 Discontinued operations 1 Earnings manipulation 1 Gewinn 1 Gewinnermittlung 1 IFRS 1 IFRS 5 1 Profit 1 Profit determination 1 loss-making 1 major 1 material 1 ‘ASU 2014-08’ 1
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Online availability
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Free 1 Undetermined 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2
Language
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English 2
Author
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Ji, Yuan 1 Mey, Mattheus Theodorus 1 Potepa, James 1 Rozenbaum, Oded 1
Published in...
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Review of accounting studies 1 South African journal of accounting research 1
Source
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ECONIS (ZBW) 2
Showing 1 - 2 of 2
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Size matters : when do minor discontinued operations become major?
Mey, Mattheus Theodorus - In: South African journal of accounting research 39 (2025) 2, pp. 177-205
Persistent link: https://www.econbiz.de/10015446983
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The effect of ASU 2014-08 on the use of discontinued operations to manage earnings
Ji, Yuan; Potepa, James; Rozenbaum, Oded - In: Review of accounting studies 25 (2020) 4, pp. 1201-1229
Persistent link: https://www.econbiz.de/10012306862
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