Revenue recognition in achieving consensus on analysts' forecasts for revenue, operating income and net earnings: The role of implementing IFRS 15. Evidence from …
A Piosik - Procedia Computer Science, 2021 - Elsevier
In the study, we confirm that reporting entities increase discretionary revenue when their pre-
managed operating income and net earnings are slightly lower than the consensus forecast …
managed operating income and net earnings are slightly lower than the consensus forecast …
Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation …
A Piosik - Sustainability, 2021 - mdpi.com
Financial reliability, along with clearness of business transactions, is one of the mainstays of
sustainability. In this research, I investigate whether enterprises expand discretionary …
sustainability. In this research, I investigate whether enterprises expand discretionary …