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Persistent link: https://www.econbiz.de/10003753086
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This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement presentation) to those...
Persistent link: https://www.econbiz.de/10012721546
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement presentation) to those...
Persistent link: https://www.econbiz.de/10013150029