The effect of mandatory disclosure on market inefficiencies : evidence from FASB statement no. 161
John L. Campbell, Urooj Khan, Spencer Pierce
| Year of publication: |
2021
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| Authors: | Campbell, John L. ; Khan, Urooj ; Pierce, Spencer |
| 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. 96.2021, 2, p. 153-176
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| Subject: | derivatives | mandatory disclosure | market inefficiency | effectiveness of regulation | earnings forecast | Unternehmenspublizität | Corporate disclosure | Effizienzmarkthypothese | Efficient market hypothesis | Derivat | Derivative | Effizienz | Efficiency | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2018-0418 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012508211