A rationale for imperfect reporting standards
Henry L. Friedman, John S. Hughes, Beatrice Michaeli
| Year of publication: |
2022
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|---|---|
| Authors: | Friedman, Henry L. ; Hughes, John S. ; Michaeli, Beatrice |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 68.2022, 3, p. 2028-2046
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| Subject: | information gathering | financial reporting | reporting standards | disclosure | IFRS | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Theorie | Theory | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2021.3965 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013262910