Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A.
| Autor: | D'Augusta, Carlo1 (AUTHOR) carlo.daugusta@mtsu.edu, DeAngelis, Matthew D.2 (AUTHOR) |
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| Zdroj: | Contemporary Accounting Research. Dec2020, Vol. 37 Issue 4, p2287-2318. 32p. |
| Databáze: | Business Source Ultimate |
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