Manipulation and obfuscation of financial reports
Year of publication: |
2024
|
---|---|
Authors: | Niebuhr, Nikolaj Kirkeby |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 1/2, p. 276-296
|
Subject: | accounting regulation | bounded rationality | earnings management | extrapolation | financial reporting | obfuscation | price efficiency | sample-based reasoning | signaling | strategic reporting | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Begrenzte Rationalität | Bounded rationality | Signalling | IFRS | Jahresabschluss | Financial statement | Manipulation | Berichtswesen | Reporting |
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