Identifying the roles of accounting accruals in corporate financial reporting
Year of publication: |
2024
|
---|---|
Authors: | Dutta, Sunil ; Patatoukas, Panos N. ; Wang, Annika Yu |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 1, p. 133-159
|
Subject: | accruals | smoothing | asymmetric timeliness | investment | working capital | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Bilanz | Balance sheet | Jahresabschluss | Financial statement | Betriebliche Finanzwirtschaft | Managerial finance |
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