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Mitigating the volatility of reported earnings: SFAS 159
Author(s) -
Henry Elaine,
Holzmann Oscar J.,
Yang Yawen
Publication year - 2007
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20328
Subject(s) - accounting , earnings , earnings management , administration (probate law) , business , management , political science , economics , law