Why have measures of earnings quality changed over time?
Year of publication: |
2014
|
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Authors: | Srivastava, Anup |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 57.2014, 2/3, p. 196-217
|
Subject: | Knowledge industries | Intangible capital | Core expenses | Accounting standards | Earnings quality | Immaterielle Werte | Intangible assets | Gewinn | Profit | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Gewinnermittlung | Profit determination | Messung | Measurement | IFRS |
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