search query: @author O'Hanlon, J. / total: 7
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| Author: | Isidro, H. O'Hanlon, J. Young, S. |
| Title: | Dirty surplus accounting flows: international evidence |
| Journal: | Accounting and Business Research
2004 : VOL. 34:4, p. 383-411 |
| Index terms: | Country comparisons |
| Freeterms: | Dirty surplus accounting |
| Language: | eng |
| Abstract: | It has been suggested that dirty surplus accounting (violation of the clean surplus relatiosnhip (CSR)) may result in mismeasurement of performance and value, and that cross-country variation in dirty surplus accounting may cause particular problems for international comparisons. Articulated data that are largely hand-collected is used to evaluate the potential impact of dirty surplus accounting in France, Germany, United Kingdom and USA for the period 1993-2001. |
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