Work

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

Year: 2019

Type: article

Source: The Accounting Review

DOI: 10.2308/accr-52443

Authors: Richard A. Cazier, Kenneth J. Merkley, John S. Treu

Institutions: University of North Texas, Indiana University, West Virginia University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W2942723955

FWCI: 15.95

Cites: 48

Cited by: 85

Related to: 10