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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition : loss recognition role of accruals
Author(s):
RAY BALL
,
LAKSHMANAN SHIVAKUMAR
Publication date
Created:
May 2006
Publication date
(Print):
May 2006
Journal:
Journal of Accounting Research
Publisher:
Wiley-Blackwell
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Hearing Loss and Restoration
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Earnings management and investor protection: an international comparison
Christian Leuz
,
Dhananjay Nanda
,
Peter D Wysocki
(2003)
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Performance matched discretionary accrual measures
Andrew Leone
,
Charles Wasley
,
S.P Kothari
(2005)
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The conservatism principle and the asymmetric timeliness of earnings1
Sudipta Basu
(1997)
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Author and article information
Journal
Title:
Journal of Accounting Research
Publisher:
Wiley-Blackwell
ISSN:
00218456
Publication date Created:
May 2006
Publication date (Print):
May 2006
Volume
: 44
Issue
: 2
Pages
: 207-242
Article
DOI:
10.1111/j.1475-679X.2006.00198.x
SO-VID:
0fd06c8e-20f4-41a3-b5a6-19c7e5379649
Copyright ©
© 2006
License:
http://doi.wiley.com/10.1002/tdm_license_1.1
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