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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
...; Baohua Xin, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada. Editor's note: Accepted by Jonathan C. Glover, under the Senior Editorship of Mary E. Barth. 1 6 2017 1 6 2021 2022 financial disclosure reporting discretion earnings management...
Journal Articles
The Accounting Review (2016) 91 (2): 401–439.
Published: 01 March 2016
... Ak, Henry Laurion, and Samuel Tan for helpful research assistance, and the SEC for providing the EDGAR web traffic data. SEC comment letters insider trading revenue recognition investor inattention financial disclosure EDGAR downloads short sellers The Securities and Exchange...