The effect of ASU 2014–08 on the use of discontinued operations to manage earnings
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DOI: 10.1007/s11142-020-09535-y
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Cited by:
- Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021. "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 595-627, August.
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Keywords
Discontinued operations; ASU 2014–08; Earnings manipulation; Classification shifting;All these keywords.
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