Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
Year of publication: |
May 2016
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Authors: | Iatridis, George |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 45.2016, p. 1-17
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Subject: | Financial reporting language | Earnings manipulation | Earnings conservatism | Corporate governance | Analyst forecasts | Cost of equity | Corporate Governance | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Gewinn | Profit | Finanzanalyse | Financial analysis | Rechnungswesen | Accounting | Prognose | Forecast | Berichtswesen | Reporting | Bilanzanalyse | Financial statement analysis | Gewinnermittlung | Profit determination | Sprache | Language |
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