کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9553309 | 1478205 | 2005 | 71 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The economic implications of corporate financial reporting
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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
We survey and interview more than 400 executives to determine the factors that drive reported earnings and disclosure decisions. We find that managers would rather take economic actions that could have negative long-term consequences than make within-GAAP accounting choices to manage earnings. A surprising 78% of our sample admits to sacrificing long-term value to smooth earnings. Managers also work to maintain predictability in earnings and financial disclosures. We also find that managers make voluntary disclosures to reduce information risk and boost stock price but at the same time, try to avoid setting disclosure precedents that will be difficult to maintain.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 40, Issues 1â3, December 2005, Pages 3-73
Journal: Journal of Accounting and Economics - Volume 40, Issues 1â3, December 2005, Pages 3-73
نویسندگان
John R. Graham, Campbell R. Harvey, Shiva Rajgopal,