The perceived credibility of forward-looking performance disclosures
Year of publication: |
2014
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Authors: | Athanasakou, Vasiliki ; Hussainey, Khaled |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 44.2014, 3, p. 227-259
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Subject: | forward-looking | statements | voluntary disclosures | managerial incentives | earnings quality | Unternehmenspublizität | Corporate disclosure | Glaubwürdigkeit | Credibility | Führungskräfte | Managers | Informationswert | Information value | Prinzipal-Agent-Theorie | Agency theory | Bilanzpolitik | Accounting policy |
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