Earnings components and the asymmetric timeliness of earnings : the case of FRS 3 in the UK
Year of publication: |
2011
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Authors: | Chan, Ann L.-C. ; Lin, Stephen W.-J. ; Strong, Norman |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 41.2011, 4, p. 393-410
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Subject: | IFRS | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Großbritannien | United Kingdom | 1983-1992 |
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