Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan
Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan
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认可与披露是否会影响风险相关性?
DOI:
10.1016/j.intaccaudtax.2020.100303
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发表时间:
2020
影响因子:
--
通讯作者:
Masaki Kusano
中科院分区:
文献类型:
--
作者:
Yoshitaka Hirose;Hirohisa Hirai;Kohei Arai;Masaki Kusano