Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Qi Chen, Tracy R. Lewis, Katherine Schipper, and Yun Zhang
| Year of publication: |
March 2017
|
|---|---|
| Authors: | Chen, Qi ; Lewis, Tracy R. ; Schipper, Katherine ; Zhang, Yun |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 55.2017, 1, p. 153-196
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| Subject: | accounting standards | discretion | coordination | unverifiability | Bilanzierungsgrundsätze | Accounting standards | Asymmetrische Information | Asymmetric information | Koordination | Coordination | Prinzipal-Agent-Theorie | Agency theory | Informationswert | Information value | Bilanzrecht | Accounting law | Spieltheorie | Game theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12130 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011658119