Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
George Emmanuel Iatridis
| Year of publication: |
May 2016
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| Authors: | Iatridis, George |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 45.2016, p. 1-17
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| Subject: | Financial reporting language | Earnings manipulation | Earnings conservatism | Corporate governance | Analyst forecasts | Cost of equity | Corporate Governance | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Gewinnermittlung | Profit determination | Gewinn | Profit | Rechnungswesen | Accounting | Berichtswesen | Reporting | Kapitalkosten | Cost of capital | Sprache | Language | Bilanzanalyse | Financial statement analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2016.02.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011580728