Work

Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings

Year: 2014

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2014.06.003

Authors: Bowe Hansen, Grace Pownall, Rachna Prakash, Maria Vulcheva

Institutions: Virginia Tech, Emory University, University of Mississippi, Florida International University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2018928624

FWCI: 9.917

Cites: 44

Cited by: 20

Related to: 10