Management earnings forecast and financial statement complexity
Author:
Funder
Japan Society for the Promotion of Science
JSPS
Publisher
Elsevier BV
Subject
Sociology and Political Science,Accounting
Reference21 articles.
1. Capital market prices, management forecasts, and earnings management;Beyer;Account. Rev.,2009
2. The Financial reporting environment: Review of the recent literature;Beyer;J. Account. Econ.,2010
3. Complexity of financial reporting standards and accounting expertise;Chychyla;J. Account. Econ.,2019
4. Economic effects of tightening accounting standards to restrict earnings management;Ewert;Account. Rev.,2005
5. Reporting bias;Fischer;Account. Rev.,2000
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