Do Type II subsequent events impair financial reporting quality?
Year of publication: |
2020
|
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Authors: | Czerney, Keith ; Schmidt, Jaime J. ; Thompson, Anne M. ; Zhu, Wei |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 6, p. 97-123
|
Subject: | disclosure | financial reporting quality | resource constraints | restatements | subsequent events | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Berichtswesen | Reporting |
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