Allowance for uncollectible accounts as a tool for earnings management : evidence from South Korea
Year of publication: |
2016
|
---|---|
Authors: | Lee, Hyun-Ah ; Choi, Won-Wook |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 24.2016, 2, p. 162-184
|
Subject: | Earnings management | Allowance for uncollectible accounts | Bad debt expense | Benchmark | Tax cost | Bilanzpolitik | Accounting policy | Südkorea | South Korea | Rechnungswesen | Accounting | Steuervergünstigung | Tax incentive |
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