The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Journal of accounting research, 2006-05, Vol.44 (2), p.207-242 [Peer Reviewed Journal]Copyright 2006 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2006 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2006.00198.x ;CODEN: JACRBR
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