کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086855 1478193 2011 7 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Discussion of “Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?”
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Discussion of “Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?”
چکیده انگلیسی
► Blacconiere, Frederickson, Johnson, and Lewis identify an interesting disclosure. ► The disclosure is more nuanced than is suggested by the term disavowal. ► Weak, “not necessarily ... reliable” language largely disappears after SFAS 123R. ► Stronger language about the “subjective nature” of option inputs persists. ► Preliminary to conclude that there is no opportunism in disavowals.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 52, Issues 2–3, November 2011, Pages 252-258
نویسندگان
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