Classification shifting : impact of firm life cycle
Year of publication: |
2017
|
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Authors: | Nagar, Neerav ; Sen, Kaustav |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 15.2017, 2, p. 180-197
|
Subject: | Earnings management | Firm lifecycle | Classification shifting | Special items | Lebenszyklus | Life cycle | Bilanzpolitik | Accounting policy | Unternehmenserfolg | Firm performance | Klassifikation | Classification |
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