haku: @author Young, S. / yhteensä: 47
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| Tekijä: | Isidro, H. O'Hanlon, J. Young, S. |
| Otsikko: | Dirty surplus accounting flows: international evidence |
| Lehti: | Accounting and Business Research
2004 : VOL. 34:4, p. 383-411 |
| Asiasana: | Country comparisons |
| Vapaa asiasana: | Dirty surplus accounting |
| Kieli: | eng |
| Tiivistelmä: | 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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