Lost in standardization : effects of financial statement database discrepancies on inference
Kai Du, Steven Huddart, Xin Daniel Jiang
Year of publication: |
2023
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Authors: | Du, Kai ; Huddart, Steven J. ; Jiang, Xin Daniel |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 76.2023, 1, p. 1-28
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Subject: | Accounting-based anomalies | Accrual accounting | Data aggregators | Disclosure quality | Real earnings management | XBRL | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Rechnungsabgrenzung | Accruals and deferrals | Standardisierung | Standardization | Datenbank | Database |
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