Mandatory earnings disaggregation and the persistence and pricing of earnings components
Year of publication: |
2013
|
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Authors: | Venter, Elmar R. ; Cahan, Steven F. ; Emanuel, David |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 48.2013, 1, p. 26-53
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Subject: | Bilanzpolitik | Accounting policy | Anlegerschutz | Investor protection | Rechnungsabgrenzung | Accruals and deferrals | Südafrika | South Africa |
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