Does implementation guidance affect opportunistic reporting and value relevance of earnings?

Jeff P. Boone، نويسنده , , K.K. Raman، نويسنده ,

روزنامه با شماره پیاپی سال 2007

33

160

192

Rules vs. principles , Implementation guidance , Opportunistic reporting , Impairment loss (write-down) , Value relevance

Journal of Accounting and Public Policy

2007

Journal of Accounting and Public Policy

228903