Accounting discretion : use or abuse? ; an analysis of restructuring charges surrounding regulator action
Year of publication: |
2009
|
---|---|
Authors: | Bens, Daniel A. ; Johnston, Rick |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 26.2009, 3, p. 673-699
|
Subject: | Organisatorischer Wandel | Organizational change | Anpassungskosten | Adjustment costs | Rückstellung | Accrual | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | USA | United States | 1989-2001 |
-
Rechnungslegungspolitik in IAS-Abschlüssen und Möglichkeiten ihrer Neutralisierung
Ziesemer, Stefan, (2002)
-
Omonuk, Joseph B., (2016)
-
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit, (2016)
- More ...
-
Johnston, Rick, (2009)
-
Kolasinski, Adam C., (2009)
-
Does analyst stock ownership affect reporting behavior?
Johnston, Rick, (2013)
- More ...