Do firms time changes in accounting estimates to manage earnings?
Year of publication: |
2022
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Authors: | Chung, Philip Keunho ; Geiger, Marshall A. ; Paik, Daniel Gyung ; Rabe, Collin |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 2, p. 917-946
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Subject: | change in accounting estimate (CAE) | discretionary financial reporting | earnings benchmarks | earnings management | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rechnungswesen | Accounting | Benchmarking |
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