MD&A disclosure of critical accounting policies and financial reporting risk : evidence from restatements
Brandon Szerwo
| Year of publication: |
2023
|
|---|---|
| Authors: | Szerwo, Brandon |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 1, p. 104-129
|
| Subject: | critical accounting policies and estimates (CAPs) | financial reporting risk | market response to restatements | restatements | SEC | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X20964660 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014233735