投资者对不精确准则的解读及其对知名公司盈余管理的认知

IF 0.7 Q4 BUSINESS, FINANCE
H. Tan, Diane M. Mayorga
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引用次数: 2

摘要

指导方针不精确的标准需要用户进行解释。在这项研究中,我们调查了投资者对盈余管理的看法如何随着他们对不精确标准的解释而变化。。。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies
Standards with imprecise guidelines require interpretation by users. In this study we investigate how investors' perceptions of earnings management vary with their interpretations of imprecise stan...
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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