An analysis of managerial use and market consequences of earnings management and expectation management
Year of publication: |
2011
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Authors: | Das, Somnath ; Kim, Kyonghee ; Patro, Sukesh |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 6, p. 1935-1967
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Subject: | Bilanzpolitik | Accounting policy | Erwartungsbildung | Expectation formation | Ankündigungseffekt | Announcement effect | USA | United States | 1993-2005 |
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