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Showing 1 to 1 of 1 for “"financial statement reporting location"”.

  1. Two Essays: Changes in the Implementation Flexibility and Financial Statement Location of Mandated Accounting Standards; and Does the Financial Statement Location of Transition Adjustments Matter to Investors?

    Kinory, EthanThe Graduate School and University Center of The City University of New York2022

    … (decreasing) adjustments to the income statement (balance sheet) temporarily abated in the early years of my study, but this behavior was revived in 2006.</p> <p>Essay 2:</p> <p>Transition adjustments arising from the adoption of promulgated accounting standards are recognized in firms’ …

    cuny-grad Repository record