Work

The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment

Year: 2008

Type: article

Source: Journal of Business Finance &amp Accounting

DOI: 10.1111/j.1468-5957.2008.02089.x

Authors: Christoph Kaserer, Carmen Klingler

Institution: Technical University of Munich

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2013356114

FWCI: 16.31

Cites: 45

Cited by: 57

Related to: 10