Earnings quality under financial crisis: a global empirical investigation
Year of publication: |
March 2015
|
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Authors: | Persakis, Anthony ; Iatridis, George Emmanuel |
Published in: |
Journal of multinational financial management. - Amsterdam [u.a.] : North-Holland, ISSN 1042-444X, ZDB-ID 1117284-8. - Vol. 30.2015, p. 1-35
|
Subject: | Earnings quality | Conservatism | Value relevance | Discretionary accruals | Earnings smoothness | Bilanzpolitik | Accounting policy | Gewinn | Profit | Finanzkrise | Financial crisis | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Rückstellung | Accrual |
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