Material changes in accounting estimates and the usefulness of earnings
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DOI: 10.1007/s11142-023-09759-8
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More about this item
Keywords
Accounting estimates; Management discretion; Disclosure regulation; Usefulness of earnings;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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