Work

Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations

Year: 2011

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2011.08.001

Authors: James M. Fornaro, Hua-Wei Huang

Institutions: SUNY Old Westbury, National Cheng Kung University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: Army Research Office

OpenAlex ID: W2054592967

FWCI: 2.27

Cites: 66

Cited by: 21

Related to: 10