“损失厌恶与财务报告：报告盈余不连续性普遍存在的可能解释”[J]。帐户。公共政策41(6)(2022)106992]

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2025-01-01 DOI:10.1016/j.jaccpubpol.2024.107276

Leonidas Enrique de la Rosa, Nikolaj Niebuhr Lambertsen

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corrigendum to “Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings” [J. Account. Public Policy 41(6) (2022) 106992]

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.