Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Year of publication: |
2014
|
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Authors: | Oler, Mitchell |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 75-89
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Subject: | Conservatism | Equity overstatement | Accounting standards | Book to market | Bilanzpolitik | Accounting policy | IFRS | Bilanzierungsgrundsätze | USA | United States | Schätzung | Estimation |
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