Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
Walter G. Blacconiere; James R. Frederickson; Marilyn F. Johnson; Melissa F. Lewis
| Year of publication: |
2011
|
|---|---|
| Authors: | Blacconiere, Walter G. ; Frederickson, James R. ; Johnson, Marilyn Frances ; Lewis, Melissa F. |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 52.2011, 2/3, p. 235-251
|
| Subject: | Auskunftspflicht | Disclosure regulation | Fair-Value-Bilanzierung | Fair value accounting | Informationswert | Information value |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009406371