Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements
Kai Chen, Darren Henderson, Christine I. Wiedman
| Year of publication: |
2022
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|---|---|
| Authors: | Chen, Kai ; Henderson, Darren ; Wiedman, Christine I. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 36.2022, 3, p. 45-70
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| Subject: | restatements | voluntary disclosure | earnings response coefficients | Unternehmenspublizität | Corporate disclosure | Cash Flow | Cash flow | Gewinn | Profit | Ankündigungseffekt | Announcement effect | Bilanz | Balance sheet | Asymmetrische Information | Asymmetric information | Berichtswesen | Reporting | Selbstverpflichtung | Voluntary agreement | Öffentlichkeitsarbeit | Public relations |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-19-043 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013428830