Work

Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components

Year: 2000

Type: article

Source: The Accounting Review

DOI: 10.2308/accr.2000.75.2.151

Authors: Catherine M. Schrand, Beverly R. Walther

Institutions: University of Pennsylvania, Northwestern University, Northwestern University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W1964777155

FWCI: 35.78

Cites: 40

Cited by: 311

Related to: 10