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Filtering by: Creator Pham, Loan Remove constraint Creator: Pham, Loan Academic Affiliation College of Business Remove constraint Academic Affiliation: College of Business

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  • Balance Sheet Classification Shifting and Non-Articulation

    Creator:
    Wang, Dilin
    Abstract:
    Research strongly suggests non-articulation is an effective indication of the reporting quality of both the cash flow statement (Gong et al. 2014) and income statement (Collins et al. 2015). I complete the financial reporting circle by examining the association between non-articulation and the reporting quality of the balance sheet, captured...
    Resource Type:
    Dissertation