@article{paperid:1072351, author = {Hesarzadeh, Reza}, title = {Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty}, journal = {Revista Espanola de Financiacion y Contabilidad}, year = {2018}, volume = {48}, number = {2}, month = {June}, issn = {0210-2412}, pages = {160--202}, numpages = {42}, keywords = {Accounting; financial reporting quality; uncertainty; collective role; decision tree; trade-off}, }