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Rules- versus judgement-based accounting disclosure in the UK · Study

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ArticleRules- versus judgement-based accounting disclosure in the UK

Clive R. Emmanuel2004

Article2004

Rules- versus judgement-based accounting disclosure in the UK

Clive R. Emmanuel · Neil Garrod

12 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1972Economic theory of teams 1990Voluntary disclosure with a strategic opponent 1999The Combined Code on Corporate Governance 1996Segment Reporting to the Capital Market in the Presence of a Competitor 1994Self-Enforcing Voluntary Disclosures 2002Enron: what happened and what we can learn from it 1993Disclosure Policies with Multiple Users 1992Voluntary financial disclosure in an entry game with continua of types*

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Details

Year2004

Typearticle

Published2004-11-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations12

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2004.10.002

openalex_workW2053384184

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