The number of estimates in footnotes and accruals
Year of publication: |
2024
|
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Authors: | Chen, Huafeng Jason ; Chen, Jason Victor ; Li, Feng |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 70.2024, 1, p. 283-308
|
Subject: | accrual anomaly | accruals | estimates | persistence | textual analysis | Schätztheorie | Estimation theory | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
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