Consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Year of publication: |
2011
|
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Authors: | Serafeim, George |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 49.2011, 2, p. 529-571
|
Subject: | Jahresabschluss | Financial statement | Wertorientierte Berichterstattung | Value reporting | Prognose | Forecast | Lebensversicherung | Life insurance | USA | United States | 1991-2009 |
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