Accruals quality vis-á-vis disclosure quality : substitutes or complements?
Year of publication: |
2012
|
---|---|
Authors: | Mousselli, Sulaiman ; Jaafar, Aziz ; Hussainey, Khaled |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 44.2012, 1, p. 36-46
|
Subject: | Unternehmenspublizität | Corporate disclosure | Produktqualität | Product quality | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Asymmetrische Information | Asymmetric information | Informationswert | Information value | Dienstleistungsqualität | Service quality |
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