Managing specific accruals vs structuring transactions : evidence from banking industry
Year of publication: |
2012
|
---|---|
Authors: | Cheng, Xiaoyan |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 28.2012, 1, p. 22-37
|
Subject: | Bankrechnungslegung | Bank accounting | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Benchmarking | USA | United States |
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