Critical accounting estimate disclosures and the predictive value of earnings
Year of publication: |
December 2017
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Authors: | Glendening, Matthew |
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. 31.2017, 4, p. 1-12
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Subject: | critical accounting estimates | quantitative sensitivity disclosures | measurement uncertainty | predictive value | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Prognoseverfahren | Forecasting model | Theorie | Theory |
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