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Keywords: materiality
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Journal Articles
The Accounting Review 1–27.
Published: 05 April 2024
...Byung Hyun Ahn; Panos N. Patatoukas; George S. Skiadopoulos ABSTRACT Using SASB’s materiality framework, prior research finds alpha for the portfolio of firms with improving ratings on material ESG issues. We replicate this finding and provide a fundamentals-based perspective on why...
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (4): 405–433.
Published: 01 July 2023
...Anne M. Thompson; Oktay Urcan; Hayoung Yoon ABSTRACT The Securities and Exchange Commission permits companies to redact proprietary information from material contract filings, so long as the redacted information (1) would cause competitive harm if disclosed, and (2) the information is legally...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
.... Supplemental material can be accessed by clicking the link in Appendix C. Editor's note: Accepted by Mark E. Peecher, under the Senior Editorship of Mark L. DeFond. March 2014 August 2016 2017 auditing fair value measurement estimation uncertainty materiality valuation...
Includes: Supplementary data