Determinants and consequences of quantitative critical accounting estimate disclosures
Matthew Glendening, Elaine G. Mauldin, Kenneth W. Shaw
| Year of publication: |
2019
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|---|---|
| Authors: | Glendening, Matthew ; Mauldin, Elaine G. ; Shaw, Ken W. |
| 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. 94.2019, 5, p. 189-218
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| Subject: | MD&A | critical accounting estimates | quantitative sensitivity | management incentives | external auditor | audit committee accounting expertise | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52368 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012121932