Do restatements improve the persistence of earnings and its components?
Alternative title: | Les retraitements améliorent-ils la persistance des résultats et celle de leurs éléments? |
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Year of publication: |
2017
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Authors: | Ndubizu, Gordian A. ; Sallehu, Menghistu |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 16.2017, 4, p. 371-427
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Subject: | Earnings persistence | Voluntary restatements | Mandated restatements | Earnings subcomponents | Gewinn | Profit | Jahresabschluss | Financial statement |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in französischer Sprache |
Other identifiers: | 10.1111/1911-3838.12155 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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