Accounting comparability, financial reporting quality, and the pricing of accruals
Anthony Chen, James Jianxin Gong
| Year of publication: |
2019
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|---|---|
| Authors: | Chen, Anthony ; Gong, James Jianxin |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 45.2019, 100415, p. 1-16
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| Subject: | Comparability | Financial reporting quality | Accrual mispricing | Earnings | Market efficiency | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Effizienzmarkthypothese | Efficient market hypothesis | Rechnungswesen | Accounting | Vergleich | Comparison | Rechnungsabgrenzung | Accruals and deferrals | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2019.03.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012064600