Financial distress and the accrual anomaly
Year of publication: |
2022
|
---|---|
Authors: | Hang Thu Nguyen ; Alphonse, Pascal ; Nguyen Hiep Manh |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 18.2022, 3, p. 1-17
|
Subject: | Accrual anomaly | Financial distress | Differential persistence | Investment | Financial reporting | Rückstellung | Accrual | Insolvenz | Insolvency | Betriebliche Liquidität | Corporate liquidity | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals |
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