Uncertainty Expressions in Accounting Standards: is there any effect of time in the differences of perception?
This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression), and q...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade de Brasília
2017-04-01
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| Series: | Contabilidade, Gestão e Governança |
| Subjects: | |
| Online Access: | https://cgg-amg.unb.br/index.php/contabil/article/view/1099 |