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~subject:"Rechnungsabgrenzung"
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Rechnungsabgrenzung
collective theory of risk
2
kollektive Risikotheorie
2
loss distribution approach
2
operational risk
2
operationelle Risiken
2
Accounting policy
1
Accrual
1
Accruals and deferrals
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Bilanzpolitik
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Gewinn
1
Measurement
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Messung
1
Profit
1
Rückstellung
1
aggregate accruals approach
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distribution approach
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earnings management
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measurement of earnings management
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specific accruals approach statistical
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Marai, Awidat
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Pavlovic, Vladan
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Facta Universitatis / Series economics and organization / University of Niš
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ECONIS (ZBW)
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An overview of earnings management measurement approaches : development and evaluation
Marai, Awidat
;
Pavlovic, Vladan
- In:
Facta Universitatis / Series economics and organization …
11
(
2014
)
1
,
pp. 21-36
Persistent link: https://www.econbiz.de/10011508612
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