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Economic policy uncertainty and financial statement comparability · Study

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ArticleEconomic policy uncertainty and financial statement comparability

Sandip Dhole2020

OA

Articlegreen2020

Economic policy uncertainty and financial statement comparability

Sandip Dhole · Li Liu · Gerald J. Lobo · Sagarika Mishra

74 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2016Measuring Economic Policy Uncertainty*2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1980Irreversibility, Uncertainty, and Cyclical Investment 2012Detecting Earnings Management 2005The market pricing of accruals quality

Cited by

2024Does Political Uncertainty Obfuscate Narrative Disclosure?2024Economic policy uncertainty and managerial short-termism 2021Economic policy uncertainty and audit effort: evidence from audit hours 2022Board diversity and financial statement comparability: evidence from China 2022Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability 2022The Journal of Accounting and Public Policy at 40: A bibliometric analysis

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Details

Year2020

Typearticle

Published2020-12-04

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations74

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2020.106800

openalex_workW3106743455

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