Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
Author:
Affiliation:
1. University of Iowa
2. Penn State University
3. University of Kentucky
4. Arizona State University
5. Hong Kong Baptist University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12401
Reference49 articles.
1. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance
2. Illiquidity and stock returns: cross-section and time-series effects
3. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
4. What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
5. Disentangling Managers’ and Analysts’ Non-GAAP Reporting
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