Management earnings forecast and financial statement complexity
Year of publication: |
2023
|
---|---|
Authors: | Ishinagi, Yoshikazu ; Shiiba, Atsushi |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 4, p. 1-9
|
Subject: | Business complexity | Financial statement complexity | Management earnings forecast | Reporting complexity | Prognose | Forecast | Komplexitätsmanagement | Complexity management | Gewinn | Profit | Jahresabschluss | Financial statement | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy | Komplexe Systeme | Complex systems | Unternehmenspublizität | Corporate disclosure |
-
Voluntary management earnings forecasts and value relevance in financial reports
Dong, Nanyan, (2021)
-
Management earnings guidance as a commitment device
Black, Dirk E., (2021)
-
Financial restatements, litigation and implied cost of equity
Salavei Bardos, Katsiaryna, (2014)
- More ...
-
Disclosure Environment and Investment Information in Multiple Markets
Ishinagi, Yoshikazu, (2020)
-
Valuation of a risk-averse investor under incomplete information
Takino, Kazuhiro, (2019)
-
Are Banks Risk-Averse or Risk-Neutral Investors?
Takino, Kazuhiro, (2022)
- More ...