Events after Reporting Period and Misstatements in Quarterly Accounts
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occurrence of events after reporting period. Dat...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
EconJournals
2016-11-01
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Series: | International Journal of Economics and Financial Issues |
Online Access: | http://mail.econjournals.com/index.php/ijefi/article/view/3575 |
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Events after Reporting Period and Misstatements in Quarterly Accounts
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Events after Reporting Period and Misstatements in Quarterly Accounts
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Events after Reporting Period and Misstatements in Quarterly Accounts
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