Accounting complexity, misreporting, and the consequences of misreporting

By Kyle Peterson. 2012

120 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/592f54f0ce31960b6bbc28f0fa387e5f434132b1

Citations in the corpus

• Do Analysts Understand the Economic and Reporting Complexities of Derivatives (2016, unknown): “…the mapping of transactions into financial reports increases with the number of instruments and/or objectives for using the instruments (Peterson 2012).21                                                              21 The use of quintiles to identify hedged risks alleviates the…”
• Complexity of financial reporting standards and accounting expertise (2019, unknown): “K report (Bonsall et al., 2017; Li, 2008); (4) the number of words in the revenue recognition footnote and the number of revenue recognition methods (Peterson, 2012); (5) the number of words in the accounting policies footnote (Filzen and Peterson, 2015); (6) the number of (non-missing) items in…”