• Title of article

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

  • Author/Authors

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

  • Issue Information
    روزنامه با شماره پیاپی سال 2007
  • Pages
    33
  • From page
    160
  • To page
    192
  • Keywords
    Rules vs. principles , Implementation guidance , Opportunistic reporting , Impairment loss (write-down) , Value relevance
  • Journal title
    Journal of Accounting and Public Policy
  • Serial Year
    2007
  • Journal title
    Journal of Accounting and Public Policy
  • Record number

    228903