Rate regulation of US electric utilities : does it deter earnings management?
Year of publication: |
2012
|
---|---|
Authors: | Hughes, K. E. ; Johnston, Joseph A. ; Omonuk, Joseph B. ; Dugan, Michael T. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 28.2012, 1, p. 49-63
|
Subject: | Elektrizitätswirtschaft | Electric power industry | Preisregulierung | Price regulation | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | USA | United States |
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