SMEAL WIKI

Principles-Based Standards and Earnings Attributes

David Folsom, Paul Hribar, Richard Dean Mergenthaler, Kyle Peterson
Year2012
VenueManagement Science
Typearticle
Citations84
DOI10.1287/mnsc.2016.2465
OpenAlexW3125349622

Topics

Auditing, Earnings Management, GovernanceEarningsDiscretionAccountingEquity (law)Business