Stewardship value of income statement classifications : an empirical examination
Year of publication: |
2021
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Authors: | Arya, Avinash ; Nagar, Neerav |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 36.2021, 1, p. 56-80
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Subject: | controllability principle | discontinued operations | earnings persistence | executive compensation | extraordinary items | firm life cycle | income statement classification | Sarbanes–Oxley Act | special items | Lebenszyklus | Life cycle |
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