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Search: subject:"change in accounting estimate"
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Do firms time changes in accounting estimates to manage earnings?
Chung, Philip Keunho
;
Geiger, Marshall A.
;
Paik, Daniel …
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
2
,
pp. 917-946
Persistent link: https://www.econbiz.de/10013279990
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Materiality thresholds : empirical evidence from
change
in
accounting
estimate
disclosures
Chung, Philip Keunho
;
Geiger, Marshall A.
;
Paik, Gyung …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
3
,
pp. 113-141
Persistent link: https://www.econbiz.de/10012667236
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