Manipulation and obfuscation of financial reports
Nikolaj Niebuhr Lambertsen
| Year of publication: |
2024
|
|---|---|
| Authors: | Niebuhr, Nikolaj Kirkeby |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 1/2, p. 276-296
|
| Subject: | accounting regulation | bounded rationality | earnings management | extrapolation | financial reporting | obfuscation | price efficiency | sample-based reasoning | signaling | strategic reporting | Bilanzpolitik | Accounting policy | Begrenzte Rationalität | Bounded rationality | Rechnungswesen | Accounting | IFRS | Theorie | Theory | Manipulation | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Signalling |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12693 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014481175