The effect of ASU 2014–08 on the use of discontinued operations to manage earnings
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DOI: 10.1007/s11142-020-09535-y
Abstract: Accounting regulations require firms to separately disclose the profits and losses from discontinued operations. These discontinued operations are typically excluded from the definition of income used by investors, analysts, and others. Barua, Lin, and Sbaraglia… read more here.
Keywords: asu 2014; discontinued operations; effect asu; operations manage ... See more keywords