The impact of accounting information quality on the mispricing of accruals : the case of FRS3 in the UK
Year of publication: |
2009
|
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Authors: | Chan, Ann L-C ; Lee, Edward ; Lin, Stephen |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 28.2009, 3, p. 189-206
|
Subject: | Informationswert | Information value | Rückstellung | Accrual | Rechnungswesen | Accounting | Rechnungsabgrenzung | Accruals and deferrals | Großbritannien | United Kingdom |
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