... rights only Changes in accounting estimates Accounting conservatism Accrual accounting Changes in accounting estimates (CAE) represent a fundamental aspect of financial reporting that allows firms to update their accounting figures as new information emerges or uncertainty resolves...

... Publishing Limited 2015 Accountability Planning Accrual accounting Local government elections Political markets The formation of meaningful expectations about the outcome of elections plays a central role in psychological and economic theories of voting (Meffert et al., 2011...