Using Nonfinancial Measures to Assess Fraud Risk
نویسندگان
چکیده
منابع مشابه
Investors ’ Susceptibility to Scale Compatibility Effects When Using Nonfinancial Measures
Investors and analysts share a desire for companies to publicly disclose forward-looking information. Nonfinancial measures (e.g., customer satisfaction) represent one form of forward-looking information that many companies voluntarily disclose (SEC 2001). In this paper, I examine judgment problems that investors encounter when they attempt to use nonfinancial measures. Using a taxonomy of " sc...
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ژورنال
عنوان ژورنال: Journal of Accounting Research
سال: 2009
ISSN: 0021-8456,1475-679X
DOI: 10.1111/j.1475-679x.2009.00349.x