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Research Article

Kinked accounting? Small loss avoidance in Europe and (not) the US

Patrick ChardonnensUniversity of Fribourg, Fribourg, Switzerland

https://orcid.org/0000-0003-2693-8008

Martin WallmeierUniversity of Fribourg, Fribourg, SwitzerlandCorrespondence[email protected]

https://orcid.org/0000-0001-7088-8955

Received 04 Aug 2022, Accepted 08 Feb 2024, Published online: 29 Feb 2024

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https://doi.org/10.1080/17449480.2024.2317757
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