Managerial ability and revenue-expense matching : accrual estimation versus real business decision
Year of publication: |
2023
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Authors: | Cho, Hyungjin ; Choi, Ga-Young |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 4, p. 1120-1135
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Subject: | accrual estimation | Managerial ability | real business decision | revenue-expense matching |
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