Should repurchase transactions be accounted for as sales or loans?
Year of publication: |
2012
|
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Authors: | Chircop, Justin ; Kiosse, Paraskevi Vicky ; Peasnell, Ken V. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 26.2012, 4, p. 657-679
|
Subject: | Aktienrückkauf | Share repurchase | Theorie | Theory |
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