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Keywords: disaggregation
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Journal Articles
Accounting Horizons 1–22.
Published: 05 October 2023
... the Senior Editorship of David A. Wood. 2023 03 07 2021 30 08 2023 06 09 2023 consolidation parent-only credit risk debt banks disaggregation ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 22 American Accounting Association DOI: 10.2308/HORIZONS-2021-102 Parent...
Journal Articles
Accounting Horizons (2021) 35 (3): 69–91.
Published: 01 September 2021
.... Ryan, New York University, Leonard N. Stern School of Business, Department of Accounting, New York, NY, USA. Editor's note: Accepted by Carol Marquardt, under the Senior Editorship of Teri Lombardi Yohn. 1 1 2018 1 12 2020 2021 provision for loan losses disaggregation...
Journal Articles
Accounting Horizons (2019) 33 (4): 77–93.
Published: 01 December 2019
...Brooke D. Beyer; Donald R. Herrmann; Eric T. Rapley SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion...