Ondines-curse 发表于 2025-3-25 04:10:24
itive impact of news on revisions, I argue that a second major driver of revisions is the change in analyst incentives to systematically bias their earnings estimates. In this chapter, I draw on the literature of forecast error to derive a revision model that provides a new understanding of the drivabysmal 发表于 2025-3-25 07:34:14
xplores the establishment of the International Accounting Standards Board (IASB) and the increasing global convergence of accounting standards. The book argues that multiple collectively accepted performative n978-3-031-53395-2978-3-031-53393-8CEDE 发表于 2025-3-25 13:53:08
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978-3-031-53395-2The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerlstratum-corneum 发表于 2025-3-26 03:17:05
https://doi.org/10.1007/978-3-031-53393-8corporate governance; Japanese accounting; globalization; financialization; institutional change; performNebulizer 发表于 2025-3-26 04:50:55
9, as well as for sponsoring the publication of this volume. Through the subdivision of this initiative that deals specifically with chemical industry it has been possible for historians of science, technology, business and economics to share often widely differing viewpoints and develop consensus a喃喃诉苦 发表于 2025-3-26 10:15:21
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