Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
Year of publication: |
2015
|
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Authors: | Cassell, Cory A. ; Myers, Linda A. ; Seidel, Timothy A. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 46.2015, p. 23-38
|
Subject: | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | Rücklage | Reserves for contingencies | USA | United States |
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