Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting

• 期刊名称The International Journal of Accounting
• 作者Menzefricke, Ulrich; Smieliauskas, Wally
• 卷第54卷
• 期第4期
• 印刷ISSN1094-4060
• 电子ISSN2213-3933
• 文件大小238.48KB
• 发表时间2019-12
• DOI10.1142/S1094406019500161