Guay, Wayne R. (contributor); Haushalter, David (contributor) - 2003 - [Elektronische Ressource]
, between 1990 and 1998 the FASB issued Statements of Accounting Standards Nos. 105, 107, 119, and
133 all aimed at improving … uncertainty about accounting earnings that
investors do not resolve prior to the earnings announcement date. Specifically, for … second area of related research is the growing body of literature attempting to
understand how accounting standards and firms …