Avinash Arya

William Paterson University

Associate Professor of Accounting

300 Pompton Road

Wayne, NJ 07470

United States

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Scholarly Papers (1)

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Stewardship Value of Income Statement Classifications: An Empirical Examination

Journal of Accounting, Auditing and Finance, 2018
Posted: 29 Aug 2018
Avinash Arya and Neerav Nagar
William Paterson University and Indian Institute of Management Ahmedabad

Abstract:

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Earnings Persistence, Controllability Principle, Special Items, Discontinued Operations, Extraordinary Items, Income Statement Classification, Executive Compensation, Sarbanes-Oxley Act, Firm Life Cycle