A Renewed Interest on the Fundamentals of Accounting: The Impact of the Matching ‘Principle’ on Earning Attributes
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InTech
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http://www.intechopen.com/download/pdf/61603
Reference45 articles.
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3. Dichev ID, Tang VW. Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review. 2008;83(6):1425-1460
4. Donelson DC, Jennings R, McInnis J. Changes over time in the revenue-expense relation: Accounting or economics? The Accounting Review. 2011;86(3):945-974
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