کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086818 | 1478192 | 2012 | 31 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis](/preview/png/5086818.png)
چکیده انگلیسی
⺠Firms doing more forecasting spend more on audits. ⺠Auditing actual financial outcomes makes forecasts more credible. ⺠Backward-looking financial reporting enhances forward-looking disclosure. ⺠Forward-looking information and audited reports are complements. ⺠Financial reporting cannot be evaluated independently of its effect on disclosure.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 53, Issues 1â2, FebruaryâApril 2012, Pages 136-166
Journal: Journal of Accounting and Economics - Volume 53, Issues 1â2, FebruaryâApril 2012, Pages 136-166
نویسندگان
Ray Ball, Sudarshan Jayaraman, Lakshmanan Shivakumar,