Orphans deserve attention : financial reporting in the missing months when corporations change fiscal year
Year of publication: |
2013
|
---|---|
Authors: | Du, Kai ; Frank, Zhang, X. |
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. 88.2013, 3, p. 945-975
|
Subject: | earnings management | incentives | consequences | fiscal year end | Bilanzpolitik | Accounting policy | Öffentlicher Haushalt | Public budget |
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