کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9554692 | 1376102 | 2005 | 24 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Voluntary Disclosure of Disaggregated Earnings Information
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار، مدیریت و حسابداری (عمومی)
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چکیده انگلیسی
This paper provides an equilibrium analysis of a setting in which a manager is required to disclose GAAP earnings, but has discretion over the provision of information about earnings components that are disaggregated according to their persistence or value relevance. We find that the manager is more likely to disclose disaggregated earnings information when GAAP earnings fall. We derive intuitive comparative static results concerning the impacts of firm characteristics on the manager's equilibrium disclosure choice. We also discuss how the paper's main results are linked to empirical findings on pro forma earnings disclosures.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Contemporary Accounting & Economics - Volume 1, Issue 2, December 2005, Pages 147-170
Journal: Journal of Contemporary Accounting & Economics - Volume 1, Issue 2, December 2005, Pages 147-170
نویسندگان
Xiaohong Liu, Suil Pae,