Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.
Year of publication: |
March 2016
|
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Authors: | Patatoukas, Panos N. |
Other Persons: | Konstantinidi, Theodosia (contributor) ; Kraft, Arthur (contributor) ; Pope, Peter F. (contributor) |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 52.2016, 1, p. 166-175
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Subject: | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
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