The effect of reporting internal control weakness on predicting future performance using discretionary accruals
SangHyun Suh; Guy D. Fernando
| Year of publication: |
2013
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|---|---|
| Authors: | Suh, SangHyun ; Fernando, Guy D. |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 9.2013, 4, p. 307-325
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| Subject: | internal control weakness | remediation | accruals | cash flow forecasts | Internes Kontrollsystem | Internal control | Rückstellung | Accrual | Cash Flow | Cash flow | Rechnungsabgrenzung | Accruals and deferrals | Berichtswesen | Reporting | Bilanzpolitik | Accounting policy | Prognose | Forecast |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010253023