The accrual anomaly under different accounting standards - Lessons learned from the German experiment

Journal of Business Finance and Accounting

Volumn 35, Issue 7-8, 2008, Pages 837-859

  Kaserer, Christoph ^a   Klingler, Carmen ^a  

^a TUM SCHOOL OF MANAGEMENT   (Germany)

Author keywords

Accounting regulation; Accounting standards; Accrual anomaly; Conservative accounting; Corporate governance; Earnings persistency; Empirical accounting research; German GAAP; IFRS IAS; True and fair view accounting; US GAAP

Indexed keywords

EID: 54649084023     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2008.02089.x     Document Type: Article

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