Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Firm Incentives and Changes in Earnings Informativeness, and Earnings Attributes Preprint

cited authors

  • Hansen, Bowe; Pownall, Grace; Prakash, Rachna; Vulcheva, Maria

authors

publication date

  • January 1, 2010

keywords

  • 35 Commerce, Management, Tourism and Services
  • 3501 Accounting, Auditing and Accountability
  • 3502 Banking, Finance and Investment
  • 3507 Strategy, Management and Organisational Behaviour

Digital Object Identifier (DOI)