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Corporate Disclosures of the Major Sources of Estimation Uncertainties

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  • Diane M. Mayorga
  • Baljit K. Sidhu

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  • Diane M. Mayorga & Baljit K. Sidhu, 2012. "Corporate Disclosures of the Major Sources of Estimation Uncertainties," Australian Accounting Review, CPA Australia, vol. 22(1), pages 25-39, March.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:1:p:25-39
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00148.x
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    References listed on IDEAS

    as
    1. Mary Barth, 2006. "Including estimates of the future in today's financial statements," BIS Working Papers 208, Bank for International Settlements.
    2. R. G. Walker, 2007. "Reporting entity concept: a case study of the failure of principles‐based regulation," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 49-75, March.
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    Cited by:

    1. Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. Walied Keshk & Hung‐Yuan (Richard) Lu & Vivek Mande, 2020. "How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 693-727, April.

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