Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young, and Chris X. Zhao
| Year of publication: |
2022
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|---|---|
| Authors: | Hribar, Paul ; Mergenthaler, Richard ; Roeschley, Aaron ; Young, Spencer ; Zhao, Chris X. |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 1, p. 299-351
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| Subject: | managerial discretion | mandatory financial reporting | quality of accounting information | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Asymmetrische Information | Asymmetric information | Rechnungswesen | Accounting | Führungskräfte | Managers | Öffentlichkeitsarbeit | Public relations |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12401 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012820450