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Keywords: SFAS No. 145
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (6): 2021–2055.
Published: 01 November 2014
...Eli Bartov; Partha S. Mohanram ABSTRACT Does the placement of a line item in the income statement matter to investors? The passage of Statement of Financial Accounting Standards (SFAS) No. 145 (Financial Accounting Standards Board [FASB] 2002) affords a quasi-experimental setting to answer...
