Restatement disclosures and management earnings forecasts 3/ Michael Ettredge, Ying Huang, and Weining Zhang
| Year of publication: |
2013
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|---|---|
| Authors: | Ettredge, Michael ; Huang, Ying ; Zhang, Weining |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 2, p. 347-369
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| Subject: | financial restatements | information asymmetry | litigation risk | management forecast | manager reputation repair | risk aversion | Unternehmenspublizität | Corporate disclosure | Asymmetrische Information | Asymmetric information | Risikomanagement | Risk management | Prognose | Forecast | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Firmenimage | Corporate reputation |