Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5086818 | Journal of Accounting and Economics | 2012 | 31 Pages |
Abstract
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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Ray Ball, Sudarshan Jayaraman, Lakshmanan Shivakumar,