The disclosure quality consequences of copying standard-setter guidance
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-022-09728-7.pdf
Reference29 articles.
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3. Blacconiere, W., J. Frederickson, M. Johnson, and M. Lewis. 2011. Do voluntary disclosures that disavow the reliability of mandated fair value information reflect legitimate concerns about reliability? Journal of Accounting and Economics 52 (2–3): 235–251.
4. Bonsall S.B. IV, A.J. Leone, B.P. Miller, and K. Rennekamp. 2017. A plain English measure of financial reporting readability. Journal of Accounting and Economics 63 (2–3): 329–357.
5. Cao, Z., and G.S. Narayanamoorthy. 2011. The effect of litigation risk on management earnings forecasts. Contemporary Accounting Research 28 (1): 125–173.
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