The association between classificatory and inter-temporal smoothing : evidence from the UK's FRS 3
Year of publication: |
2010
|
---|---|
Authors: | Athanasakou, Vasiliki ; Strong, Norman ; Walker, Martin |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 45.2010, 2, p. 224-257
|
Subject: | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Großbritannien | United Kingdom | 1987-2002 |
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