Discretionary aggregation
Michael Ebert, Dirk Simons, Jack D. Stecher
| Year of publication: |
January 2017
|
|---|---|
| Authors: | Ebert, Michael ; Simons, Dirk ; Stecher, Jack D. |
| 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. 92.2017, 1, p. 73-91
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| Subject: | aggregation | disclosure | persuasion | reporting discretion | segment reporting | sender-receiver games | Aggregation | Spieltheorie | Game theory | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Segmentberichterstattung | Segment reporting | Asymmetrische Information | Asymmetric information |