Accruals management to avoid losses
Year of publication: |
October-November
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Authors: | Xu, Weihong |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 43.2016, 9/10, p. 1095-1120
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Subject: | accruals management | earnings benchmark | zero EPS benchmark | zero net income benchmark | Benchmarking | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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