{"title":"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","authors":"H. Tan, Diane M. Mayorga","doi":"10.2308/bria-19-009","DOIUrl":null,"url":null,"abstract":"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...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"32 1","pages":"103-122"},"PeriodicalIF":0.7000,"publicationDate":"2020-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies\",\"authors\":\"H. Tan, Diane M. Mayorga\",\"doi\":\"10.2308/bria-19-009\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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...\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":\"32 1\",\"pages\":\"103-122\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2020-01-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/bria-19-009\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/bria-19-009","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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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