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Keywords: income statement classification shifting
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (6): 2021–2055.
Published: 01 November 2014
...-item position in the income statement has important valuation implications. JEL Classifications: G12; G14; M41. early debt extinguishment income statement classification shifting APB No. 30 SFAS No. 4 SFAS No. 145...
