Sánchez, Mariano González; Ansótegui, Ana I. Mateos; … - In: Review of Accounting and Finance 7 (2008) August, pp. 308-328
Purpose – The purpose of this paper is to locate the specific items from the financial statements that are responsible for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is generally accepted that some country accounting...
