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 |
| Summary: | 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 qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time. |
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| ISSN: | 1984-3925 1984-3925 |