Financial statement comparability and analysts' optimism for accruals
Bryan Byung-Hee Lee, Jay Junghun Lee
| Year of publication: |
2024
|
|---|---|
| Authors: | Lee, Bryan Byung-Hee ; Lee, Jay Junghun |
| Published in: |
The British accounting review. - London : Academic Press, ISSN 1095-8347, ZDB-ID 1462498-9. - Vol. 56.2024, 3, Art.-No. 101303, p. 1-22
|
| Subject: | Accrual comparability | Accrual-related optimism | Analysts' forecast errors | Cash flow comparability | Financial statement comparability | Vergleich | Comparison | Jahresabschluss | Financial statement | Finanzanalyse | Financial analysis | Cash Flow | Cash flow | Rückstellung | Accrual | Prognose | Forecast | Bilanzanalyse | Financial statement analysis | Prognoseverfahren | Forecasting model | Rechnungsabgrenzung | Accruals and deferrals | Anlageberatung | Financial advisors |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bar.2023.101303 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015062421