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Keywords: estimation uncertainty
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Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
... data on audit phases from risk assessment to booking adjustments. Challenging FVMs have high estimation uncertainty, high subjectivity, significant/complex assumptions, and multiple valuation techniques. Estimation uncertainty is associated with higher inherent risk assessments, which are, in turn...
Includes: Supplementary data