The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Peter O. Christensen, Hans Frimor and Florin Şabac
| Year of publication: |
2013
|
|---|---|
| Authors: | Christensen, Peter Ove ; Frimor, Hans ; Şabac, Florin |
| Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 22.2013, 2, p. 257-296
|
| Subject: | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Rückstellung | Accrual | Finanzanalyse | Financial analysis | Bilanzierungsgrundsätze | Accounting standards | Theorie | Theory |
| 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/10009759181