Earnings shortfalls and strategic profit allocations in segment reporting

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)37-58
Number of pages22
JournalAccounting Horizons
Volume33
Issue number4
DOIs
StatePublished - Dec 2019

ASJC Scopus Subject Areas

  • Accounting

Keywords

  • Classification shifting
  • Earnings components
  • Earnings surprises
  • Segment reporting

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