The impact of rule precision, information ambiguity, and conflicting incentives on aggressive reporting
Year of publication: |
2014
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Authors: | Brink, Alisa ; Gooden, Eric ; Mishra, Meha Kohli |
Published in: |
Advances in accounting behavioral research. - Bingley : Emerald, ISSN 1475-1488, ZDB-ID 1471305-6. - Vol. 17.2014, p. 1-29
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Subject: | rule precision | information ambiguity | incentives | rules-based standards | principles-based standards | Theorie | Theory | Standardisierung | Standardization | Informationswert | Information value | Informationsökonomik | Economics of information | Prinzipal-Agent-Theorie | Agency theory | Anreiz | Incentives |
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