Discretion in revenue recognition timing and comparability : evidence from the implementation of SOP 97-2
Adam Bordeman
| Year of publication: |
2023
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|---|---|
| Authors: | Bordeman, Adam |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 2, p. 1-22
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| Subject: | Discretion | Financial statement comparability | Multiple deliverable arrangements | Revenue recognition | Steuerreform | Tax reform | Vergleich | Comparison | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2022.107017 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014382833