Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts
Martin Glaum, Jörg Baetge, Alexander Grothe and Tatjana Oberdörster
Year of publication: |
2013
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Authors: | Glaum, Martin ; Baetge, Jörg ; Grothe, Alexander ; Oberdörster, Tatjana |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 22.2013, 1, p. 79-116
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Subject: | IFRS | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Informationswert | Information value | Empirische Methode | Empirical method | Deutschland | Germany | 1997-2005 |
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