Discretionary accruals and income smoothing
Sandra Renfro Callaghan and Steve ChongKol Lim
| Year of publication: |
2001
|
|---|---|
| Authors: | Callaghan, Sandra Renfro ; Lim, Steve ChongKol |
| Published in: |
Advances in quantitative analysis of finance and accounting : a research annual. - River Edge, NJ [u.a.] : World Scientific, ISSN 1061-8910, ZDB-ID 1089104-3. - Vol. 9.2001, p. 111-125
|
| Subject: | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001880162