Does income statement placement matter to investors? : the case of gains/losses from early debt extinguishment
Year of publication: |
2014
|
---|---|
Authors: | Bartov, Eli ; Mohanram, Partha S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 6, p. 2021-2055
|
Subject: | early debt extinguishment | income statement classification shifting | APB No. 30 | SFAS No. 4 | SFAS No. 145 | earnings components | Bilanzrecht | Accounting law |
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