Detecting earnings management : a new approach
Year of publication: |
2012
|
---|---|
Authors: | Dechow, Patricia M. ; Hutton, Amy P. ; Kim, Jung Hoon ; Sloan, Richard G. |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 50.2012, 2, p. 275-334
|
Subject: | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Experiment |
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