The earnings quality and information processing effects of accounting consistency
Year of publication: |
November 2015
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Authors: | Peterson, Kyle ; Schmardebeck, Roy ; Wilks, T. Jeffrey |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 6, p. 2483-2514
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Subject: | consistency | accounting policies | analyst forecasts | earnings quality | information asymmetry | synchronicity | Gewinn | Profit | Bilanzpolitik | Accounting policy | Asymmetrische Information | Asymmetric information | Informationswert | Information value | Gewinnermittlung | Profit determination | Rechnungswesen | Accounting | Prognose | Forecast |
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