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Keywords: financial disclosure
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Journal Articles
The Accounting Review (2022) 97 (2): 291–316.
Published: 01 March 2022
... implications, and Section VI concludes. Appendix A contains a summary of the notations used in the text. All the proofs are contained in Appendix B. financial disclosure reporting discretion earnings management managerial myopia real effects We analytically investigate the interaction...
Journal Articles
The Accounting Review (2016) 91 (2): 401–439.
Published: 01 March 2016
.... Editor's note: Accepted by David C. Burgstahler. July 2014 July 2015 2016 SEC comment letters insider trading revenue recognition investor inattention financial disclosure EDGAR downloads short sellers The second approach examines a sample of 846 10-K amendments (10-K...