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Keywords: change in accounting estimate
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (3): 113–141.
Published: 01 September 2021
...Philip Keunho Chung; Marshall A. Geiger; Gyung H. (Daniel) Paik; Collin Rabe SYNOPSIS This paper provides empirical evidence on the materiality thresholds adopted in “change in accounting estimate” (CAE) disclosures. We also investigate the characteristics of the disclosing firms...
