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The Impact of Accounting Estimates on Financial Position and Business Performance – Case of Non-Current Intangible and Tangible Assets
4 references·0 citing·21 second hop
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References

  • 2015Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective81 cited
  • 2006Who has the D? How clear decision roles enhance organizational performance.69 cited
  • 1993Professional judgment and accounting standards48 cited
  • 1997The accounting treatment of research and development expenditure: views of UK company accountants35 cited

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