Fair value (US GAAP) and entity-specific (IFRS) measurements for performance obligations : the potential mitigating effect of benchmarks on earnings management
Year of publication: |
2011
|
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Authors: | Mazza, Cheri R. ; Hunton, James E. ; McEwen, Ruth Ann |
Published in: |
The journal of behavioral finance : a publication of the Institute of Behavioral Finance. - Abingdon : Routledge, ISSN 1542-7560, ZDB-ID 2110458-X. - Vol. 12.2011, 2, p. 68-77
|
Subject: | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | USA | United States |
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