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Disclosure bias · Study

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ArticleDisclosure bias

Paul E. Fischer2004

Article2004

Disclosure bias

Paul E. Fischer · Robert E. Verrecchia

45 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting and Organizational Management Decision-Making and Behavioral Economics

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References

1990The case for motivated reasoning.1982Judgment under Uncertainty 1983Discretionary disclosure 1985The effect of bonus schemes on accounting decisions 1981Good News and Bad News: Representation Theorems and Applications 1981The Informational Role of Warranties and Private Disclosure about Product Quality 2001Essays on disclosure 1980The Role of Investment in Entry-Deterrence

Cited by

2020The Effect of Voluntary Disclosure on Investment Inefficiency 2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures 2023Institutional cross-ownership and stock price crash risk 2015Natural Optimism in Financial Reporting: A State of Mind 2016Voluntary disclosure in the context of convergence with International Accounting Standards in Brazil

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Details

Year2004

Typearticle

Published2004-11-03

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations45

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2004.07.001

openalex_workW4234045797

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