Defining, measuring, and modeling accruals : a guide for researchers
Year of publication: |
September 2018
|
---|---|
Authors: | Larson, Chad R. ; Sloan, Richard G. ; Zha Giedt, Jenny |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 23.2018, 3, p. 827-871
|
Subject: | Accruals | Operating accruals | Financial accruals | Conditional conservatism | Cash flows | Finanzdienstleistung | Financial services | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Cash Flow | Cash flow | Bilanzpolitik | Accounting policy |
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