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Many earnings forecasts studies are conducted for the Anglo-Saxon countries, but to date very few have focused on continental Europe. This paper examines whether there is a relationship between discretionary accounting and the accuracy of long-run fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::40b3763587877ff2abc225468f41df96
http://degree.ubvu.vu.nl/repec/vua/wpaper/pdf/19970040.pdf
http://degree.ubvu.vu.nl/repec/vua/wpaper/pdf/19970040.pdf
Publikováno v:
European Journal of Finance. Feb2003, Vol. 9 Issue 1, p19-40. 22p.
The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains c