Are mandatory disclosure decisions made strategically? : the case of SAB 74 estimates preceding adoption of FIN 48
Year of publication: |
2011
|
---|---|
Authors: | Meyer Alexander, Raquel ; Ettredge, Michael L. ; Stone, Mary ; Sun, Lili |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 23.2011, 2, p. 160-166
|
Subject: | Unternehmenspublizität | Corporate disclosure | Compliance-Management | Compliance management | Bilanzierungsgrundsätze | Accounting standards |
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