The allowance for uncollectible accounts, conservatism, and earnings management
Year of publication: |
2010
|
---|---|
Authors: | Jackson, Scott B. ; Liu, Xiaotao Kelvin |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 48.2010, 3, p. 565-601
|
Subject: | Bilanzpolitik | Accounting policy | Verbindlichkeiten | Corporate debt | Rückstellung | Accrual | Empirische Methode | Empirical method | USA | United States | 1980-2004 |
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