Audited financial reporting and voluntary disclosure as complements : a test of the confirmation hypothesis
Ray Ball; Sudarshan Jayaraman; Lakshmanan Shivakumar
Year of publication: |
2012
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Authors: | Ball, Ray ; Jayaraman, Sudarshan ; Shivakumar, Lakshmanan |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 53.2012, 1/2, p. 136-166
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Subject: | Rechnungswesen | Accounting | Gewinnprognose | Earnings announcement | Informationswert | Information value | Kleinste-Quadrate-Methode | Least squares method |
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