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ArticleExternalities and Financial Reporting

GEORGE J. FOSTER1980

Article1980

Externalities and Financial Reporting

GEORGE J. FOSTER

79 citations·0/0 files stored·The Journal of Finance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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References

1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1960The Problem of Social Cost 1979Moral Hazard and Observability 1974Theories of Economic Regulation 1974Theories of Economic Regulation 2007Financial statement analysis 1976Information and Competitive Price Systems 1952External Economies and Diseconomies in a Competitive Situation

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Year1980

Typearticle

Published1980-05-01

VenueThe Journal of Finance

ISSN-L0022-1082

Languageen

Citations79

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1111/j.1540-6261.1980.tb02183.x

openalex_workW1997138223

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2002Intra‐Industry Reactions to Stock Split Announcements

2018The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives