Investors' interpretations of imprecise standards and their perceptions of earnings management by reputable companies
Year of publication: |
2020
|
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Authors: | Tan Hwee Cheng ; Mayorga, Diane |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 32.2020, 2, p. 103-122
|
Subject: | earnings management | interpretation of standards | precision in standards | reputation | Bilanzpolitik | Accounting policy | Reputation | Standardisierung | Standardization | Gewinn | Profit |
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