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Financial Reporting: An Accounting Revolution. · Study

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ArticleFinancial Reporting: An Accounting Revolution.

Harold Bierman1982

Article1982

Financial Reporting: An Accounting Revolution.

Harold Bierman · William H. Beaver

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

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Accounting Theory and Financial Reporting Financial Markets and Investment Strategies Auditing, Earnings Management, Governance

Abstract

1. The Revolution. 2. Information. 3. Certainty. 4. Uncertainty. 5. The Evidence. 6. Market Efficiency. 7. Regulation. Index.

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Cited by

2009The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis 1987Earnings Innovations, Earnings Persistence, and Stock Returns 2009The crisis of fair-value accounting: Making sense of the recent debate 1993Auditing Standards, Legal Liability, and Auditor Wealth 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*1984The value of corporate accounting reports: Arguments for a political economy of accounting 1998Towards a General Model of the Reasons for International Differences in Financial Reporting

Details

Year1982

Typearticle

Published1982-06-01

VenueThe Journal of Finance

ISSN-L0022-1082

Languageen

Citations953

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.2307/2327718

openalex_workW2079374669

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