The impact of cost stickiness on financial reporting : evidence from income smoothing
Year of publication: |
January 2022
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Authors: | Hartlieb, Sven ; Loy, Thomas |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 3, p. 3913-3950
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Subject: | Cost behaviour | Earnings management | Income smoothing | Managerial discretion | Resource adjustments | Bilanzpolitik | Accounting policy | Gewinn | Profit | Führungskräfte | Managers |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Gesehen am 24.06.2023 |
Other identifiers: | 10.1111/acfi.12910 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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