Earnings presentation effects on manager reporting choices and investor decisions
Robert Libby and Scott A. Emett
| Year of publication: |
2014
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|---|---|
| Authors: | Libby, Robert ; Emett, Scott A. |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 44.2014, 4, p. 410-438
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| Subject: | financial statement presentation | disaggregation | recognition vs. disclosure | classification shifting | narrative disclosures | voluntary disclosure | market efficiency | location | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Öffentlichkeitsarbeit | Public relations | Bilanzpolitik | Accounting policy | Effizienzmarkthypothese | Efficient market hypothesis |
| Extent: | graph. Darst. |
|---|---|
| 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/10010385796