Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
Hsin-Yi Huang, Eric Lohwasser, Zhiyuan Yu, and Hsihui Chang
| Year of publication: |
2024
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|---|---|
| Authors: | Huang, Hsin-Yi ; Lohwasser, Eric ; Yu, Zhiyuan ; Chang, Hsihui |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 2, p. 468-491
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| Subject: | litigation disclosure | contingent loss accruals | earnings management | auditor expertise | analyst forecasts | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Haftung | Liability | Rechnungsabgrenzung | Accruals and deferrals | Zivilprozess | Civil litigation | Unternehmenspublizität | Corporate disclosure | Finanzanalyse | Financial analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X211068585 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014584612