The Number of Estimates in Footnotes and Accruals

The authors thank Matt DeAngelis, Ilia Dichev, Jeff McMullin, Scott Richardson, Lakshmanan Shivakumar, and Irem Tuna as well as workshop participants at the American Accounting Association Annual Meeting 2016, University of Buffalo, Columbia University, Florida Atlantic University, Florida State University, Fudan University, London Business School, London School of Economics, University of Michigan, Michigan State University, Purdue University, Rice University, Shanghai University of Finance and Economics, University of Illinois at Chicago, Temple University, and Xiamen University for their comments.