Ultimate ownership and earnings conservatism
Year of publication: |
2011
|
---|---|
Authors: | Bona-Sánchez, Carolina ; Pérez-Alemán, Jerónimo ; Santana Martín, Domingo Javier |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 20.2011, 1, p. 57-80
|
Subject: | Verlust | Loss | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Spanien | Spain |
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