Do reviews by external auditors improve the information content of interim financial statements?
Peter Kajüter, Florian Klassmann, Martin Nienhaus (University of Münster, Chair of International Accounting, Münster, Germany)
| Year of publication: |
March 2016
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|---|---|
| Authors: | Kajüter, Peter ; Klassmann, Florian ; Nienhaus, Martin |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 51.2016, 1, p. 23-50
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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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2016.01.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011481670