Financial reporting uniformity : its relation to comparability and its impact on financial statement users
Year of publication: |
2022
|
---|---|
Authors: | Caylor, Marcus L. ; Chambers, Dennis J. ; Mutlu, Sunay |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 9/10, p. 1457-1488
|
Subject: | analyst coverage | analyst forecast accuracy | analyst forecast dispersion | analyst forecasts | comparability | flexibility | uniformity | XBRL | Finanzanalyse | Financial analysis | Prognose | Forecast | Anlageberatung | Financial advisors | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement |
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