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Determinantes de la discrecionalidad directiva en la elección del método contable de las participaciones en negocios conjuntos.
- Source :
- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad; oct-dec2012, Vol. 41 Issue 156, p589-613, 25p
- Publication Year :
- 2012
-
Abstract
- <i>Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
- Subjects :
- ACCOUNTING
EQUITY method (Accounting)
ACCOUNTING methods
JOINT ventures
INVESTMENTS
Subjects
Details
- Language :
- Spanish
- ISSN :
- 02102412
- Volume :
- 41
- Issue :
- 156
- Database :
- Complementary Index
- Journal :
- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad
- Publication Type :
- Academic Journal
- Accession number :
- 85802857
- Full Text :
- https://doi.org/10.1080/02102412.2012.10779737