Earnings restatements and differential timeliness of accounting conservatism
Year of publication: |
2012
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Authors: | Ettredge, Michael L. ; Huang, Ying ; Zhang, Weining |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 53.2012, 3, p. 489-503
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Subject: | Sudipta Basu | Bilanzielle Bewertung | Accounting valuation | Asymmetrische Information | Asymmetric information | Ankündigungseffekt | Announcement effect | Corporate Governance | Corporate governance | Zeitreihenanalyse | Time series analysis | Konservatismus | Conservatism | Bibliometrie | Bibliometrics | 1999-2005 |
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