The usefulness of financial accounting information : evidence from the field
Year of publication: |
2021
|
---|---|
Authors: | Cascino, Stefano ; Clatworthy, Mark ; García Osma, Beatriz ; Gassen, Joachim ; Imam, Shahed |
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. 96.2021, 6, p. 73-102
|
Subject: | decision usefulness | financial reporting objectives | earnings management | corporate governance | investment professionals | relevance | representational faithfulness | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Informationswert | Information value |
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