Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Year of publication: |
2022
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Authors: | Hribar, Paul ; Mergenthaler, Richard ; Roeschley, Aaron ; Young, Spencer ; Zhao, Chris X. |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 1, p. 299-351
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Subject: | managerial discretion | mandatory financial reporting | quality of accounting information | voluntary disclosure | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Asymmetrische Information | Asymmetric information | Öffentlichkeitsarbeit | Public relations | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Selbstverpflichtung | Voluntary agreement |
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