Journal of International Accounting Auditing and Taxation · 2018 · 53 citations · 51 references
AccountingAccounting PolicyAccounting PracticeEarnings DistributionsBusinessGlobal Ifrs AdoptionFinancial AccountingFinanceAccounting Rule
51
Patricia Dechow, Richard G. Sloan, Amy P. Hutton · SSRN Electronic Journal · 1994 · 5.7K citations · Full text