Litigation risk and abnormal accruals
Year of publication: |
2011
|
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Authors: | Boone, Jeffery P. ; Khurana, Inder K. ; Raman, Krishnamurthy K. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 30.2011, 2, p. 231-256
|
Subject: | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Gerichtliche Prozesskosten | Litigation costs | Abschlussprüferrecht | Audit regulation | Reform | USA | United States | 1989-2007 |
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