Lost in standardization : effects of financial statement database discrepancies on inference
Kai Du, Steven Huddart, Xin Daniel Jiang
| Year of publication: |
2023
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|---|---|
| Authors: | Du, Kai ; Huddart, Steven J. ; Jiang, Xin Daniel |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 76.2023, 1, p. 1-28
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| Subject: | Accounting-based anomalies | Accrual accounting | Data aggregators | Disclosure quality | Real earnings management | XBRL | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Rechnungsabgrenzung | Accruals and deferrals | Standardisierung | Standardization | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Datenbank | Database |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2022.101573 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014433526