DYE, RONALD A. - In: Journal of Accounting Research 48 (2010) 3, pp. 489-530
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper studies managers' preferences among information acquisition and disclosure policies when their firms are required to engage in "real-time" or "continuous" financial reporting. The paper predicts that for many, but not all, processes describing the distribution of their firms'...