Materiality thresholds : empirical evidence from change in accounting estimate disclosures
Year of publication: |
2021
|
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Authors: | Chung, Philip Keunho ; Geiger, Marshall A. ; Paik, Gyung H. Daniel ; Rabe, Collin |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 3, p. 113-141
|
Subject: | change in accounting estimate | materiality | materiality thresholds | quantitative and qualitative materiality considerations |
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