@article{SmieliauskasBewleyGronewoldetal.2016,
  author    = {Wally Smieliauskas and Kathryn Bewley and Ulfert Gronewold and Ulrich Menzefricke},
  title     = {Misleading Forecasts in Accounting Estimates},
  journal   = {Journal of business ethics},
  series    = {a Form of Ethical Blindness in Accounting Standards?},
  volume    = {152},
  number    = {2},
  pages     = {437 -- 457},
  doi       = {10.1007/s10551-016-3289-1},
  year      = {2016},
}