Open AccessThe Difference of Discretionary Accruals under Non-Consolidated and Consolidated Financial Reporting
Author(s) -
Changsoo Kang,
HoSeok Shim
Publication year - 2013
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2013..48.008
Subject(s) - accrual , accounting , business , financial system , earnings