An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
Year of publication: |
2008
|
---|---|
Authors: | Louis, Henock ; Robinson, Dahlia ; Sbaraglia, Andrew |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 13.2008, 1, p. 23-54
|
Subject: | Auskunftspflicht | Disclosure regulation | Rückstellung | Accrual | Gewinnverwendung | Profit appropriation | Preistheorie | Price theory | Bilanzielle Bewertung | Accounting valuation |
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