The relationships between IFRS, earnings losses threshold and earnings management
Year of publication: |
2014
|
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Authors: | Kao, Hui-sung |
Published in: |
Journal of Chinese economic and business studies. - Abingdon : Routledge, ISSN 1476-5284, ZDB-ID 2109541-3. - Vol. 12.2014, 1, p. 81-98
|
Subject: | International Financial Reporting Standards (IFRS) | earnings losses | earnings management | discretionary accruals | neutrality | IFRS | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual | Verdienstausfall | Earnings losses |
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