Restructuring Charges, FAS 146, and the Accrual Anomaly
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DOI: 10.1287/mnsc.2016.2533
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- Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
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Keywords
restructuring charges; accrual anomaly; FAS 146;All these keywords.
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