The role of industry classification in estimating discretionary accruals
Year of publication: |
2013
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Authors: | Hrazdil, Karel ; Scott, Thomas |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 40.2013, 1, p. 15-39
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Subject: | Rückstellung | Accrual | Klassifikation | Classification | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals |
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