Incorporating Piecewise-Linear Variables into an Empirical Model of Non-Current Asset Impairment Timeliness.
| Autor: | KEISHI FUJIYAMA1 fujiyama@rieb.kobe-u.ac.jp |
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| Zdroj: | Japanese Accounting Review. 2022, Vol. 12, p1-21. 21p. |
| Databáze: | Business Source Ultimate |
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