Reversing an impairment loss and earnings management the role of corporate governance.

Bibliographische Detailangaben
Veröffentlicht in:	International Journal of Accounting 44, 1-2 (2009).
1. Verfasser:	Duh, Rong-Ruey
Format:	Artikel
Sprache:	English
Schlagworte:	Earnings management. Corporate governance. Accounting standards. Losses. Incentives.