Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
Year of publication: |
2022
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Authors: | D'Augusta, Carlo |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 1, p. 77-113
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Subject: | accounting conservatism | earnings guidance | investor uncertainty | management forecasts | market reaction | Prognoseverfahren | Forecasting model | Ankündigungseffekt | Announcement effect | Prognose | Forecast | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Rechnungswesen | Accounting |
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