The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom-Reference-Cited by-同舟云学术

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The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom

Published:2024-02-05 Issue: Volume: Page:1-20
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Clor-Proell Shana M.¹^ORCID,Garavaglia Shannon²^ORCID,Koonce Lisa³^ORCID,Thayer Jane⁴^ORCID

Affiliation:

1. Department of Accounting, Neeley School of Business, Texas Christian University, Fort Worth, USA

2. Department of Accounting, Katz Graduate School of Business, University of Pittsburgh, Pittsburgh, USA

3. Department of Accounting, McCombs School of Business, The University of Texas, Austin, USA

4. Scheller College of Business, Georgia Institute of Technology, Atlanta, USA

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2024.2311101

Reference48 articles.

1. Accounting Principles Board (APB). (1970). Intangible assets. APB Opinion No. 17. AICPA.

2. Bailey J. (2007 November 28). Southwest airlines gains advantage by hedging on long-term oil contracts. The New York Times . https://www.nytimes.com/2007/11/28/business/worldbusiness/28iht-hedge.4.8517580.html

3. Has the importance of intangibles really grown? And if so, why?

4. Calcbench. (2021 August 9). Will other tech companies revisit their servers? Calcbench.com database. Calcbench. https://www.calcbench.com/blog/post/659045526826811392/will-other-tech-companies-revisit-their-servers

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