SMEAL WIKI

Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence

Dain C. Donelson, John M. McInnis, Richard Mergenthaler
Year2016
VenueJournal of Accounting Research
Typearticle
Citations39
DOI10.1111/1475-679x.12112
OpenAlexW2408005921

Topics

Auditing, Earnings Management, GovernanceOpportunismDatabase transactionInterpretation (philosophy)EconomicsEconometrics