Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue
Year of publication: |
2013
|
---|---|
Authors: | Bratten, Brian ; Choudhary, Preeti ; Schipper, Katherine |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 4, p. 1179-1210
|
Subject: | recognition vs. disclosure | reliability | leases | costs of capital | Unternehmenspublizität | Corporate disclosure | Kapitalkosten | Cost of capital | Leasing |
-
Information disclosure and price discovery
Tang, Ya, (2014)
-
Kraft, Anastasia, (2013)
-
Economic consequences of operating lease recognition
Ma, Mark, (2023)
- More ...
-
Bratten, Brian, (2015)
-
Bratten, Brian, (2013)
-
The costs of waiving audit adjustments
Choudhary, Preeti, (2022)
- More ...