Earnings changes associated with relaxing the reconciliation requirement in non-US firms' SEC filings
Bowe Hansen; Grace Pownall; Rachna Prakash; Maria Vulcheva
| Year of publication: |
2014
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|---|---|
| Authors: | Hansen, Bowe ; Pownall, Grace ; Prakash, Rachna ; Vulcheva, Maria |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 33.2014, 5, p. 424-448
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| Subject: | Gewinnprognose | Earnings announcement | Informationswert | Information value | Unternehmenspublizität | Corporate disclosure | Finanzmarktaufsicht | Financial supervision | Bilanzierungsgrundsätze | Accounting standards | Ausländisch | Foreign | Kapitalgesellschaft | Corporation | USA | United States | 2005-2008 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010418079