The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106
Year of publication: |
2001
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Authors: | Asthana, Sharad |
Published in: |
Accounting and the public interest. - Sarasota, Fla. : American Accounting Assoc., ISSN 1530-9320, ZDB-ID 2095245-4. - Vol. 1.2001, 1, p. 74-96
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Subject: | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Regulierung | Regulation | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards |
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