Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
William R. Baber; Sok-Hyon Kang; Ying Li
| Year of publication: |
2011
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|---|---|
| Authors: | Baber, William R. ; Kang, Sok-hyon ; Li, Ying |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 4, p. 1189-1212
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| Subject: | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Bilanz | Balance sheet | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009297059