Fair Value (US GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management Article

Mazza, Cheri R, Hunton, James E, McEwen, Ruth Ann. (2011). Fair Value (US GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management . Journal of Behavioral Finance, 12(2), 68-77. 10.1080/15427560.2011.575969

International Collaboration

cited authors

  • Mazza, Cheri R; Hunton, James E; McEwen, Ruth Ann

authors

publication date

  • January 1, 2011

published in

keywords

  • ASSETS
  • Asset retirement obligation
  • BANKS
  • Benchmark
  • Business & Economics
  • Business, Finance
  • Earnings management
  • Economics
  • Entity-specific
  • Fair value
  • SECURITIES
  • SHARE PRICES
  • Social Sciences
  • VALUE-RELEVANCE

Digital Object Identifier (DOI)

start page

  • 68

end page

  • 77

volume

  • 12

issue

  • 2