What is it about?
Our study provides a thought-provoking alternative to the current approach to distinguishing liabilities from equity. Given the attention devoted to this issue in financial reporting, we believe that a new perspective is helpful to making progress.
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This page is a summary of: An Alternative Approach to Distinguishing Liabilities from Equity, Accounting Horizons, September 2020, American Accounting Association,
DOI: 10.2308/horizons-19-171.
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