The impact of tone management on investor judgments : evidence from ICFR reports
Year of publication: |
2023
|
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Authors: | Starliper, Matthew |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 36.2023, 1, p. 77-91
|
Subject: | Disclosure tone | Financial reporting | ICFR | Judgment and decision-making | Entscheidung | Decision | Nachhaltigkeit | Sustainability | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure |
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