The timeliness of restatement disclosures and financial reporting credibility
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
| Year of publication: |
2015
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|---|---|
| Authors: | Hirschey, Mark ; Smith, Kevin R. ; Wilson, Wendy M. |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 7/8, p. 826-859
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| Subject: | accounting restatements | reporting credibility | misstatement detection | restatement disclosures | corporate governance | information content of earnings | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Corporate Governance | Corporate governance | Jahresabschluss | Financial statement | Informationswert | Information value | Nachhaltigkeit | Sustainability | Berichtswesen | Reporting | Glaubwürdigkeit | Credibility | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12125 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011512968