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Keywords: salience
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Journal Articles
The Accounting Review (2022) 97 (3): 227–247.
Published: 01 May 2022
... to constrain opportunistic executive behavior. insider trading inside information deterrence enforcement salience 2022 1 1 2020 1 5 2021 Editor's note: Accepted by Daniel J. Taylor, under the Senior Editorship of Mary E. Barth. Supplemental material can be accessed...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (5): 247–264.
Published: 01 September 2020
... of financial assets limited attention loss contingencies incurred loss methodology recognition salience A fundamental issue that regulators and standard setters continue to grapple with is the question of how forward-looking information should be reflected in financial statements (e.g., Beswick...
Journal Articles
The Accounting Review (2020) 95 (4): 331–363.
Published: 01 July 2020
... is voluntary and unverified, making this setting particularly useful for identifying the effects of disclosure on both crowdfunders and entrepreneurs. Consistent with increased salience of risks, we find that backer support for high-risk projects decreases after the introduction of this section...
Includes: Supplementary data