Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts
Year of publication: |
2022
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Authors: | Li, Wanyun |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 44.2022, p. 1-24
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Subject: | Analyst forecasts | Analyst optimism | Internal control material weaknesses | Investor uncertainty | Remediation | Sarbanes-Oxley Act | Internes Kontrollsystem | Internal control | Finanzanalyse | Financial analysis | Prognose | Forecast | Gewinnprognose | Earnings announcement | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit |
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