The consequences of increasing the scope of managerial judgement in accounting standards
Wei Zhou, Liansheng Wu and Hong Wang
| Year of publication: |
September 2016
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|---|---|
| Authors: | Zhou, Wei ; Wu, Liansheng ; Wang, Hong |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 52.2016, 3, p. 404-440
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| Subject: | Accounting standards | Cumulative abnormal returns | China | Crash risk of stock prices | Earnings management | Relevance of accounting information | Börsenkurs | Share price | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Kapitaleinkommen | Capital income | Rechnungswesen | Accounting | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12085 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011623042