The consequences of increasing the scope of managerial judgement in accounting standards
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 | Rechnungswesen | Accounting | Kapitaleinkommen | Capital income | Bilanzierungsgrundsätze | Bilanzrecht | Accounting law | IFRS |
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