The impact of IFRS complexity on analyst forecast properties : the moderating role of high quality audit
Year of publication: |
2023
|
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Authors: | Miah, Muhammad Shahin ; Jiang, Haiyan ; Rahman, Asheq ; Stent, Warwick |
Published in: |
International journal of finance & economics : IJFE. - Chichester [u.a.] : Wiley, ISSN 1099-1158, ZDB-ID 1493204-0. - Vol. 28.2023, 1, p. 902-928
|
Subject: | accounting complexity | auditor industry specialization | financial analyst forecast | IFRS | Wirtschaftsprüfung | Financial audit | Prognose | Forecast | Finanzanalyse | Financial analysis | Dienstleistungsqualität | Service quality | Gewinn | Profit | Prognoseverfahren | Forecasting model |
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