Earnings management using classification shifting of revenues
Kamran Malikov, Stuart Manson, Jerry Coakley
| Year of publication: |
April 2018
|
|---|---|
| Authors: | Malikov, Kamran ; Manson, Stuart ; Coakley, Jerry |
| Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 50.2018, 3, p. 291-305
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| Subject: | Classification shifting of revenues | Operating revenues | Non-operating revenues | IFRS | Steuerreform | Tax reform | Öffentliche Einnahmen | Public revenue | Bilanzpolitik | Accounting policy | Steuereinnahmen | Tax revenue | Revenue-Management | Revenue management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bar.2017.10.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011866473