Misclassifying core expenses as special items : cost of goods sold or selling, general, and administrative expenses?
Yun Fan, Xiaotao Liu
| Alternative title: | Classement inapproprié des charges de base à titre d'éléments exceptionnels : coût des produits vendus ou frais de vente, frais généraux et administratifs? |
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| Year of publication: |
2017
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| Authors: | Fan, Yun ; Liu, Xiaotao |
| Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 34.2017, 1, p. 400-426
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| Subject: | Bilanzierung | Balancing accounts | Bilanzpolitik | Accounting policy | USA | United States |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in französischer Sprache |
| Other identifiers: | 10.1111/1911-3846.12234 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011773654