Peer performance and the asymmetric timeliness of earnings recognition
Zheng Fu, Yechi Ma, Suyang Li, Lu Qiao
| Year of publication: |
2023
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|---|---|
| Authors: | Fu, Zheng ; Ma, Yechi ; Li, Suyang ; Qiao, Lu |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 85.2023, p. 1-18
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| Subject: | Accounting conservatism | Crash risk | Governance | Information asymmetry | Peer effect | Asymmetrische Information | Asymmetric information | Bilanzpolitik | Accounting policy | Soziale Gruppe | Social group | Vorsichtsprinzip | Principle of prudence | Finanzkrise | Financial crisis | Rechnungswesen | Accounting | Kapitaleinkommen | Capital income |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2022.102427 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014234912