Accounting accruals and information asymmetry in Europe
Year of publication: |
2015
|
---|---|
Authors: | Cerqueira, Antonio ; Pereira, Claudia |
Published in: |
Prague economic papers : a bimonthly journal of economic theory and policy. - Prague : Oeconomica Publ., ISSN 1210-0455, ZDB-ID 1112445-3. - Vol. 24.2015, 6, p. 638-661
|
Subject: | discretionary accruals | high-low spread estimator | information asymmetry | Information quality | Asymmetrische Information | Asymmetric information | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Informationswert | Information value | EU-Staaten | EU countries | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure |
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