Teal et al., 2014 - Google Patents
IMPLICATIONS OF NEGATIVE RETAINED EARNINGS.Teal et al., 2014
- Document ID
- 287623713546782154
- Author
- Teal M
- Sivarama Krishnan V
- Publication year
- Publication venue
- International Journal of Business, Accounting & Finance
External Links
Snippet
This study describes the accounting rules that cause retained earnings to be inaccurate measures of historic profitability. It analyzes this curious phenomenon and the accounting origins for the occurrence of negative retained earnings that are reported by relatively …
- 230000000717 retained 0 title abstract description 102
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