Standard precision and aggressive financial reporting : the influence of incentive horizon
Kara E. Hunter, Jacob M. Rose, Atm Tariquzzaman and Jay C. Thibodeau
| Year of publication: |
2023
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|---|---|
| Authors: | Hunter, Kara E. ; Rose, Jacob M. ; Tariquzzaman, Atm ; Thibodeau, Jay C. |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 53.2023, 1, p. 108-126
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| Subject: | incentive time horizon | principles-based standards | rules-based standards | standard precision | Standardisierung | Standardization | IFRS | Bilanzrecht | Accounting law | Anreiz | Incentives |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2021.1952059 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013484688