An Examination of Other‐than‐temporary Impairments : Evidence from FSP FAS 115‐2 and FAS 124‐2

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-06-01 DOI:10.1111/abac.12262

Tuba Toksoz

引用次数: 0

查看原文本刊更多论文

非暂时性损伤的检查:来自FSP FAS 115‐2和FAS 124‐2的证据

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.