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Unobservable Precision Choices in Financial Reporting · Study

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ArticleUnobservable Precision Choices in Financial Reporting

Mark C. Penno1996

Article1996

Unobservable Precision Choices in Financial Reporting

50 citations·0/0 files stored·Journal of Accounting Research

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

Abstract

Financial reporting, Reporting accuracy, Uncertainty, Precision

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References

1986Information quality and the valuation of new issues 1985Optimal Release of Information By Firms 1990Information quality and discretionary disclosure 1989Disclosure Decisions by Firms and the Competition for Price Efficiency 1993The Effect of a Large Shareholder on Corporate Value

Cited by

2017Divide and Inform: Rationing Information to Facilitate Persuasion 2006Earnings' Quality and Smoothing 2023Strategic complexity in disclosure 2010Optimal Precision of Accounting Information in Debt Financing 2010Line-Item Analysis of Earnings Quality 2014Endogenous Precision of Performance Measures and Limited Managerial Attention 2015Asymmetric Reporting 2007Precision in Accounting Information, Financial Leverage and the Value of Equity

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Details

Year1996

Typearticle

Published1996-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations50

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491336

openalex_workW2078972001

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