Similar Search Results

Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?

Hobson, Jessen L. - 2010

Standard setters and regulators generally assume that making accounting easier to process leads to more efficient … obtain only if reducing complexity in accounting leads traders to acquire and process that information more readily, and then … information to more efficient markets. I test these causal links in an experiment by examining the effect of reducing accounting …

Persistent link: https://www.econbiz.de/10013138222

How Accountability Type Influences Information Search Processes and Decision Quality

Dalla Via, Nicola - 2018

implications of our findings for management accounting research and practice …

Persistent link: https://www.econbiz.de/10012909649

Accountability One Step Removed

Sonntag, Axel - 2016

In a real effort lab and online team production experiment we analyze individual effort under different conditions of individual accountability. In a repeated setting workers receive a distorted signal about their co-players' previous efforts. We vary the degree to which production can be...

Persistent link: https://www.econbiz.de/10012982546

Analyzing Speech to Detect Financial Misreporting

Hobson, Jessen L. - 2011

solely on financial accounting information. Moreover, the association between vocal dissonance markers and irregularity … restatements holds even after controlling for financial accounting and linguistic based predictors. Our results provide new …

Persistent link: https://www.econbiz.de/10013134031

Comprehensibility and Accountability

Shapira, Roy - 2021

In Incomprehensible!, Wendy Wagner highlights a blind spot in the design of many legal programs: they demand that market players share as much information as possible, but neglect to demand that the information be conveyed comprehensibly. Wagner shows how the neglect of comprehensibility...

Persistent link: https://www.econbiz.de/10013237676

A theory of hard and soft information

Bertomeu, Jeremy; Marinovic, Iván - 2014

We study optimal disclosure via two competing communication channels; hard information whose value has been verified and soft disclosures such as forecasts, unaudited statements and press releases. We show that certain soft disclosures may contain as much information as hard disclosures, and we...

Persistent link: https://www.econbiz.de/10010486470

Textual Analysis in Accounting and Finance : A Survey

Loughran, Tim - 2017

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …

Persistent link: https://www.econbiz.de/10012957642

Textual Analysis in Accounting and Finance : A Survey

Loughran, Tim - 2016

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …

Persistent link: https://www.econbiz.de/10013005853

Do Key Audit Matters Impact Financial Reporting Behavior?

Klueber, Johanna - 2018

Our paper examines whether the implementation of KAM in auditors' reports affects managers' reporting behavior. In line with prior research in psychology, we argue that greater transparency through KAM sections lead to higher accountability pressure as managers may expect their judgments to be...

Persistent link: https://www.econbiz.de/10012915206

The Entropy Law, Accounting Data, and Relevance to Decision-Making

Abdel-Khalik, A. Rashad - 2014

measure the aggregation of accounting information. The question of interest is whether Entropy is a measure of communication …

Persistent link: https://www.econbiz.de/10013053097