The Effect of Retrospective Versus Modified Retrospective Application of Accounting Changes on Financial Statement Usefulness

Author:

Wang Jing,Welker Michael

Publisher

Elsevier BV

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference29 articles.

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3. Changes in accounting techniques and stock prices;R Ball;Journal of Accounting Research,1972

4. Trading volume and different aspects of disagreement coincident with earnings announcements;L S Bamber;The Accounting Review,1997

5. Increased market response to earnings announcements in the 21 st century: An Empirical Investigation;W H Beaver;Journal of Accounting and Economics,2020

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