XBRL and accruals : empirical evidence from China
Year of publication: |
2011
|
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Authors: | Peng, Emma Yan ; Shon, John ; Tan, Christine |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 10.2011, 2, p. 109-138
|
Subject: | China | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
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