Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Financial Statement Estimates"”.
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Estimate-related disclosures, investor mindset, and the illusion of precision in financial statement estimates
This study examines the joint effect of disclosed measurement information and investor mindset associated with differences in temporal orientation on investors' judgments of estimate precision and firm value. Consistent with psychology theory, results reveal that short horizon investors adopt a …
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Auditor judgment under uncertainty
… estimate uncertainty when assessing management estimates. Drawing on information processing research, I predict that auditors can be more comfortable with management estimates, and expect a lower adjustment when there is alignment between the degree of estimate uncertainty and management’s …