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Accounting standards and earnings management: The effect of rules-based and principles-based accounting standards on accounting and transaction decisions

79.00 EUR 75.04 EUR 5% Off

Dieses Fachbuch untersucht, wie regelbasierte und prinzipienorientierte Rechnungslegungsstandards die Buchhaltungspraktiken und Transaktionsentscheidungen formen und dabei mögliche Anreizstrukturen für Ergebnismanipulation aufzeigen.

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