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Keywords: gift cards
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (3): 561–578.
Published: 01 September 2014
...Karen M. Hennes; Kristy M. Schenck SYNOPSIS This study examines the evolution of retail firms' financial reporting for unused gift cards (i.e., breakage) as an example of how reporting norms develop in the absence of explicit authoritative guidance. We find that firms exhibit a wide range...
