Discussion of "Do reviews by external auditors improve the information content of interim financial statements?"
Andrei Filip (ESSEC Business School)
| Year of publication: |
March 2016
|
|---|---|
| Authors: | Filip, Andrei |
| Other Persons: | Kajüter, Peter (contributor) ; Klassmann, Florian (contributor) ; Nienhaus, Martin (contributor) |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 51.2016, 1, p. 51-56
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| Subject: | Interim review | Interim financial reporting | Information content | Abnormal return volatility | Abnormal trading volume | Informationswert | Information value | Handelsvolumen der Börse | Trading volume | Rechnungswesen | Accounting | Volatilität | Volatility | Jahresabschluss | Financial statement | Kapitaleinkommen | Capital income | Börsenkurs | Share price | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting |