Business unit controllers' credibility and the hardening of local forecasts
Year of publication: |
2024
|
---|---|
Authors: | Wiegmann, Leona ; Petrikowski, Lukas ; Goretzki, Lukas |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 41.2024, 1, p. 324-354
|
Subject: | chiffres comptables approximatifs | controller roles | crédibilité | credibility | fonctions des contrôleurs | forecasting | hardening | prévisions | renforcement | soft accounting numbers | Glaubwürdigkeit | Credibility | Prognoseverfahren | Forecasting model | Theorie | Theory |
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