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The amendment of IAS 39 : determinants of reclassification behavior and capital market consequences
Paananen, Mari; Renders, Annelies; Shima, Kim M. - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 208-235
Persistent link: https://www.econbiz.de/10009525340
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Do analysts' cash flow forecasts mitigate the accrual anomaly? : international evidence
Gordon, Elizabeth A.; Petruska, Karin A.; Yu, Minna - In: Journal of international accounting research 13 (2014) 1, pp. 61-90
Persistent link: https://www.econbiz.de/10010419422