Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?
Year of publication: |
October (I) 2018
|
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Authors: | Smieliauskas, Wally ; Bewley, Kathryn ; Gronewold, Ulfert ; Menzefricke, Ulrich |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 152.2018, 2, p. 437-457
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Subject: | Ethical accounting estimates | Estimation uncertainty | IASB accounting conceptual framework | Accounting standards | Auditing standards | Rechnungswesen | Accounting | IFRS | Wirtschaftsprüfung | Financial audit | Unternehmensethik | Business ethics | Bilanzierungsgrundsätze | Standardisierung | Standardization | Bilanzrecht | Accounting law |
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