Discretionary aggregation
Year of publication: |
January 2017
|
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Authors: | Ebert, Michael ; Simons, Dirk ; Stecher, Jack Douglas |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 1, p. 73-91
|
Subject: | aggregation | disclosure | persuasion | reporting discretion | segment reporting | sender-receiver games | Spieltheorie | Game theory | Unternehmenspublizität | Corporate disclosure | Aggregation | Berichtswesen | Reporting |
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