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Strategic Withholding and Imprecision in Asset Measurement · Study

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PreprintStrategic Withholding and Imprecision in Asset Measurement

Jeremy Bertomeu2018

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Preprintgreen2018

Strategic Withholding and Imprecision in Asset Measurement

Jeremy Bertomeu · Edwige Cheynel · Davide Cianciaruso

20 citations·0/0 files stored·SSRN Electronic Journal

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

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References

1997Financial Intermediation, Loanable Funds, and The Real Sector 1983Discretionary disclosure 2014How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency 2009Optimal impairment rules 1978A Note on "Lemons" Markets with Quality Certification 2016A Rothschild-Stiglitz Approach to Bayesian Persuasion 2014Not Only What but Also When: A Theory of Dynamic Voluntary Disclosure 2006A Rational Expectations Theory of Kinks in Financial Reporting

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2020Accounting Conservatism and Managerial Information Acquisition

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2021Strategic Withholding and Imprecision in Asset Measurementarticle · 7 shared references 2019How Often Do Managers Withhold Information?article · 4 shared references 2012Voluntary Disclosure, Manipulation, and Real Effectsarticle · 3 shared references 2019Optimal reporting when additional information might arrivearticle · 3 shared references 2017Disclosure and Choicearticle · 3 shared references 2015Bias and the Commitment to Disclosurearticle · 3 shared references

Details

Year2018

Typepreprint

Published2018-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations20

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.3293414

openalex_workW2913503884

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