کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086874 | 1478195 | 2010 | 48 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The financial reporting environment: Review of the recent literature
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers' voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 50, Issues 2â3, December 2010, Pages 296-343
Journal: Journal of Accounting and Economics - Volume 50, Issues 2â3, December 2010, Pages 296-343
نویسندگان
Anne Beyer, Daniel A. Cohen, Thomas Z. Lys, Beverly R. Walther,