Direct and substitution effects of regulations impacting the scope for classification shifting
Year of publication: |
2019
|
---|---|
Authors: | Seve, Folototo ; Wilson, Mark |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 38.2019, 3, p. 171-198
|
Subject: | Abnormal items | Accounting regulation | Classification shifting | Core earnings | Earnings management | Bilanzpolitik | Accounting policy | Regulierung | Regulation |
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