Complexity of financial reporting standards and accounting expertise
Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza
| Year of publication: |
2019
|
|---|---|
| Authors: | Chychyla, Roman ; Leone, Andrew J. ; Minutti-Meza, Miguel |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 67.2019, 1, p. 226-253
|
| Subject: | Financial reporting complexity | Accounting expertise | Financial reporting quality | Textual analysis | XBRL | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | IFRS | Berichtswesen | Reporting | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2018.09.005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012007644