The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Author:

Hutchens Michelle,Rego Sonja O.,Williams Brian

Publisher

Elsevier BV

Reference22 articles.

1. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No;B C Ayers;The Accounting Review,1998

2. Trading is hazardous to your wealth: The common stock investment performance of individual investors;B M Barber;The Journal of Finance,2000

3. All that glitters: the effect of attention and news on the buying behavior of individual and institutional investors;B Barber;Review of Financial Studies,2008

4. Does Financial Reporting Matter? Evidence from Accounting Standards

5. Why do individual investors disregard accounting information? The roles of information awareness and acquisition costs;E Blankespoor;Journal of Accounting Research,2019

Cited by 1 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Taxes and the growth in mutual funds: Evidence from OBRA 93;Journal of Accounting and Public Policy;2021-05

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