Are provisions and contingent liabilities priced by the market? An exploratory study in Portugal and the United Kingdom
Purpose: This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting. Design/methodology/approach: The authors have chosen two countries with different cultural environments to tes...
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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2019
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| Texto completo: | http://hdl.handle.net/10071/18096 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/18096 |