Work

The dilemma of bright line accounting rules and professional judgment: Insights from special purpose entity consolidation rules

Year: 2004

Type: article

Source: International Journal of Disclosure and Governance

DOI: 10.1057/palgrave.jdg.2040034

Author: Jonathan Duchac

Institution: Wake Forest University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2092332926

FWCI: 1.846

Cites: 4

Cited by: 14

Related to: 10