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Improving consistency in interpreting SFAS 5 probability phrases · Study

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ArticleImproving consistency in interpreting SFAS 5 probability phrases

Ning Du2011

Article2011

Improving consistency in interpreting SFAS 5 probability phrases

Ning Du · Kevin T. Stevens · John E. McEnroe

14 citations·0/0 files stored·Research in Accounting Regulation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting Education and Careers

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References

2009Improving Communication of Uncertainty in the Reports of the Intergovernmental Panel on Climate Change 1995Judgment and Decision-Making Research in Accounting and Auditing 1995Processing Linguistic Probabilities: General Principles and Empirical Evidence 2002Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?1981The Impact of Group Processing on Selected Audit Disclosure Decisions 2003Evaluation of a verbal–numerical probability scale 1995Context‐Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions*1989Judging the probability of a contingent loss: An empirical study*

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Year2011

Typearticle

Published2011-04-01

VenueResearch in Accounting Regulation

ISSN-L1052-0457

Languageen

Citations14

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.racreg.2011.03.003

openalex_workW1997587548

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