Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer
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The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom
As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...
期刊介绍：
Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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