Communicating measurement uncertainty : an experimental study of financial reporting implications for managers and investors
Range disclosures of estimates, whether in an expanded auditor’s report or by managers, would be intended to communicate measurement uncertainty to investors. Knowing this information should enhance investors’ ability to identify aggressive reporting, thereby possibly increasing investor actions tak...
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| Format: | Others |
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2014
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| Online Access: | http://hdl.handle.net/2152/23295 |