Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Philip Beaulieu, Louise Hayes, Lev M. Timoshenko
| Year of publication: |
2023
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|---|---|
| Authors: | Beaulieu, Philip ; Hayes, Louise ; Timoshenko, Lev M. |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 3/4, p. 622-659
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| Subject: | audit quality | changes in accounting estimates | earnings management | financial reporting quality | financial restatements | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Jahresabschluss | Financial statement |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12644 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014304091