CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIzMiIgaGVpZ2h0PSIzMiIgZmlsbD0ibm9uZSI+PHBhdGggZmlsbD0iI0IyMEYwMyIgZD0iTTE2IDNhMTMgMTMgMCAxIDAgMTMgMTNBMTMuMDE1IDEzLjAxNSAwIDAgMCAxNiAzbTAgMjRhMTEgMTEgMCAxIDEgMTEtMTEgMTEuMDEgMTEuMDEgMCAwIDEtMTEgMTEiLz48cGF0aCBmaWxsPSIjQjIwRjAzIiBkPSJNMTcuMDM4IDE4LjYxNUgxNC44N0wxNC41NjMgOS41aDIuNzgzem0tMS4wODQgMS40MjdxLjY2IDAgMS4wNTcuMzg4LjQwNy4zODkuNDA3Ljk5NCAwIC41OTYtLjQwNy45ODQtLjM5Ny4zOS0xLjA1Ny4zODktLjY1IDAtMS4wNTYtLjM4OS0uMzk4LS4zODktLjM5OC0uOTg0IDAtLjU5Ny4zOTgtLjk4NS40MDYtLjM5NyAxLjA1Ni0uMzk3Ii8+PC9zdmc+);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '91351f8e3f95fd83',cH: 'JinS_na4MMEtAbOyZzOE7LiNf13Q7AaDfy2R6j4F.Ro-1739788448-1.2.1.1-_mHvONFVwSNFaaDJwA.dy9fnZKpk9JZTninIQkVziidPWdbhiSOz.lHryLPWsdmg',cUPMDTk: "\/abstracts\/search?q=accounting%20estimates&__cf_chl_tk=xhXDyAZ2vrSlE4IEPmKYkI.AjbZ_gqtqyiDayUYxeIQ-1739788448-1.0.1.1-pt6vSYtZARRLNqFhFpItWlCgXzRMJ8V5w0M0vWz_3hs",cFPWv: 'b',cITimeS: '1739788448',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=accounting%20estimates&__cf_chl_f_tk=xhXDyAZ2vrSlE4IEPmKYkI.AjbZ_gqtqyiDayUYxeIQ-1739788448-1.0.1.1-pt6vSYtZARRLNqFhFpItWlCgXzRMJ8V5w0M0vWz_3hs",md: "Qhp5mGLN55IcLeiGwALsEPxprO8ARzjqKb_mP4bPQe8-1739788448-1.2.1.1-l3Z7qDPS56ONZSVBufkP699u94d_GD9aS6QtoNSTK1K4gbuEuSMMbwc58Nt0M4iRcgRrtmJrWo.v_yPhKYAXKVG1APzQC5x7RJ92XAqkreKHVl.goBw.toCib2Y905sIvhCozE.SbrRmkiEb8cDzabvV1b8MHrNyd_jVDYWHXmXEIp0XzJv9R.voeqZsGnUFv1hXB1RoVIGHpoGCISsCpDeIQHzRIndpuCRoHenyU9KNin69SoowdoHwwdqANISq3yVwaF26OWA.5bAKYo.lDcoFvlb3tFMkhhzJPnsRmiW7gTa2b_CZEkxqBsN8taCL2N_y6vrDBptocP9aZcjmGcxIvu7ZJ8aaTFTxarY_2Ui2V.XazoPc5ZZGX_JDT6ny9uZbnAGQos.89YBhjoLxvWWd57dJGTRhwyo94C11zFMxEKne99hAgC_.gKaOa0KZBZZYLcxDIJ9XmAJt5WTlQVCHSEU6D7ajozpwa0xqe.fNDeo1g8XEEMP39Upg_UN0rrp0OHsGMbaPT18NtxmK0FtkYiP5Ggo3s7vA1WQ6APM60GRxlwydskt5ko0BiHg8ws8OmYROyA_ZiYGueoGYKdhxtp4z9b6r87SNMjfwn9ExI3ht73greiFWpcTmf4brZu.N9ab4392XKqqk8KMZhJje7Z7otkR1vvevKy2n1c2kpEMEL92JhoVR69AHxFXniE0CSIHDorQPt1LVcevbYcRNgjHsCTyNiJ6bNhKwVn91P4lLm0KRcl8cMW6aQ8M_FXau6wtlpE5XG3x17cao9js_fNYrH0fl9C.gJPBOGhsxIVAuHwQIPCd5358MnkuBJGU.2td3NHOnAHDX_besD7k1tQ5YVQxeT0aJYnJpam20zn9b6S9BgpjW.SBPbQ48gDuA0KLHhXHlYyL9p.BimHBFYg4nFZGmDLrCefskYDaodNG221CUoWfh2f8h4hr4YLHpM4px5vXD1aoPDT9v8sdcH76adOy_5LWks5wn1GDfXMMmT93mDg_urFcpaSDGsnyR1Jd4bRX_aPZp0kqeX1wcDt_9iGMCLt_GTc7Eho5evnGJ1csltuPog2Anws4SibPXNTWdEPqlWWoedQOTtJ47UjA23JYKfCPVMNXEqvmw8_dCKwyXPnBwOwHhmoyal1AiBdRX_Y79yJYvJ0DZcI73xFO2yHNGcTUn6A5iH01NeGBuc3vK0B2yxywqdL37M4n6XEwsuCTWkwFMrr5ipg82AcrVBScmwXm01Co4uOzDl275imh5CuiEDQc53r_FBhUmfB6dPYX9f629KleUwzTD49FA2tRRclqTCiBMuIg2qMG_23c9m4lDS39XAnDCVoPl6xcGx7fg7nLuOEyXSaWn_62zlGwQr8f8p1OKFfzqgxIi0bk70SjWZfZeemQz1mZ4BVTtkKZRNx9KxYzRAoS5qXwspZUf_Y.oHpApp8848VX86IqEMlUbqCPvl947TJphPNKdw.02Ft2BFZFcYaNz77JBpryiQ50togR8HdoDKqAZ5GjDrZyzp9JXgqlyzqbTmHWKJKwGnqDcS9NcZg5td4v7lWyZrqU0AnjnIVCvgAB9W3v6_FFC9x2gTI1jwiQ_bVG6Pty.vuI.HOtqgMLR5S3YJC.GLdzggn5AL.FzV5jxgDoiKgcNtVhWUdatxkAeb44FSYWokgoLLVnR4tITpD6dL4PbDS2CKDiZXgAjOyHBh4wTE5BvCX6KgiQWVgOukcqwiV.ACsuSIpLhIyIyOWX6jBhe1xDE6foblbrA7Bodeg.ihJtgTGY45LRq_9SLyUevmvJ5hPUXElBhfSQyZjbzhisXEK9b1VQ1w5G009.pRebypu.G5B5nm3f_4OD5lu6Ms1yvX11Ku_hsKEphABj7pl7zKwwjAyrQzuxjTHtpwE.qq5FS2A8mgyH4u2Bk6o031YyfpD5CAqtOB4ueN_MAzBunkF8pKSIgqvZDkrngBwhFsb77PUPfRwJz",mdrd: "KrTeWbqZpKldGQF7.3riCKhrB_LQUDvK303cp_jBDrw-1739788448-1.2.1.1-M6Jtu.03Zr8DKB9zfejZvbLLBKWOx8MAgb1tO_ST6yiBQTBx3WmyXkf_Z8mgYmSrlvx8P.0cdJuHtSyJ611JRWki8dgMjRC9qY_5lIkZ5daB9_yv7D51K18pH5mdw7GOBImG6rruZlz3d2LwhdO1ADDvb1azaT0uPbkcYD9AQuifLYrSac6Yl6w9ZcPvWlR8ana5Sc03IBPj_wLI58HIOYY6riyuJKMiHEIakWiT87Fy9Cczk59VAVXQwdUnfDlPHqiufVQvf86dhm0cmZBcJxVuyT_hvQ.UjVVW8TZvPBaF2bSmRFzidZKr9vSrZN2f7zjWIeXMpb79apvJgEa3IpdmjJkz9T5cVxjKcn9Ppg115tAOxShQVZB2uwev..wgGr2eGf1A.fZ4ozqi.EO9uw.ZH.1d.MaS_CSVQFEG5zTNL55e865oQtikpwvy_hd3N1JEMTahnyasJWIWxQYlgUjWRt40dmbS4wI8h64R51gx2D3AWKshv2WE9vbmVjJzSDbQm7boeMDBO.BGaFSELxdFpXqSRxl4wp.ZBObspGWG43qLklsJGuLH_BID0S81C_v2B1dhQoG2.xf_zxjzIjLLu_MMBwFgC9bob7K7YkVzQex6jNxNbsVNOBJS6Zzhx6OOYXtqxhu1m9hrOTCnxHzu855pxwLzKYK2bHaMpDmSyU.dyRvwk.fAPqyluOWpH1J.TzPJuTDjfE.xPQ1DYyyFuM3RjKXn2p.VwDitNDLstCpqsN0lk3zhpk.3xTpRSEpZz5sgEMKBIfsYs_f2FJQKpUREi1TmUzwNLpOMpI4oaHf0lBnAgBXSi9mNazl_KhyVhAhBr90RXXcgOyNWGtkNTe6o1Fj7ahaSQQ1O4dNYyHG.S.KoMKOhCXwHI2bsO3JRVyA6ErJ2S46_nYmHXsrKEnOeAuDa.YAkRw8DC.bc57IvPWEo0Xepl35ii9YyIQo6tYZYRQyJ5tWHuz.8xjcIcqbi.OhOxaSRJbWNM16qForg2p0JmNoDUeqc6sSHJx9DFKtkh71CC9yh2EaoS2E0irajHDd63fSnELQ_4o2iryRz7olBVT0yDrtVHINwfj_AGcloZifW6Xwfm1mp.LP5IwU6vtdcy89zZa_SXddf_froIEiLT0.ddHJO.Nsp_ISnrBmyiSkP5sDkixdT0.VP9_Wb.a31xdlYKSSQWJBuKEW6e_c8uRnsZweuyvwnyfle9E0.kgvYFaW1XV0J5tQROQ6G.mvFTvLzZYYxzOpHmCjC9.vrY416nXnIf_RR.LthTAV83q76CtoZZ.cGXCa8rhrr4S2Lh38Bwc.n36915u_3x3EoaNuAJ3Ipje3BVEjpdgOUvZf3kPpzuTzNwbuZ7O.RlZMYe6Gje67hwgayn8SAb__YD4ybIhGX44lbYwk44NwtJ5j2FI.7Fq2fyLpn3M4kDyjk1pKQ0fdkAh7j4iBpli2IoWpHjZCmQJvY9fioVlg360iBjUkLuboz3yEpw_rRy6MN9HS7rAe7CeX.9EWjVYcaP8cSnBrCtXvM7w3Y69UYyWBaLkvOCqHi0AkwZzRRYCliL9pbX9X.tI.3ePaTinD3mZD_0Xl.7SKSI0WTM2_rj3pJ9Xm7e9yLwdc6Rynhi8wp8bPFyBAxw6fwW0Lqzjfql6iYtZsPDgi8lCMcgJHLRcFSyjcBbyXkNddVcscTz3eXzpUV30pVfUnkaJiSXfnESVAOlO7Qn9TlCtcHdeJ1zdiNFZTHmLvjuwoQ8kZgYE189ywB2bLBe2VQb_ium2C98sikgAeAVVY859U.RPSCi9sv3Ip7HRkT1vIcyGPp8CATDMlZWayIo6V2PTiX9qub1M98c66ZHb_PCNW7wOnnnF8Aty5EiN3T7BluJ3XnwLLSgOsB3GykQfnhkivjiNeXpliRzYNBcUGqXCyvjaLRPzZp9c8_FZyjHME9_o9p9Y2_P8A3qxYkE2tuyc0Po0IujLa7uT4Yc_1a"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=91351f8e3f95fd83';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=accounting%20estimates&__cf_chl_rt_tk=xhXDyAZ2vrSlE4IEPmKYkI.AjbZ_gqtqyiDayUYxeIQ-1739788448-1.0.1.1-pt6vSYtZARRLNqFhFpItWlCgXzRMJ8V5w0M0vWz_3hs" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>