Concepedia

Unobservable Precision Choices in Financial Reporting

Journal of Accounting Research · 1996 · 56 citations · 7 references

Concepts

BusinessAccountancyAccountingAuditingCorporate ReportingFinancial AccountingAnnual ReportingFinancial ReportingFinancial Reporting TheoryFinancial StatementsAnnual Financial ReportsCorporate Financial DisclosureManagerial Discretion ConstraintsPrecision

Abstract

Financial reporting, Reporting accuracy, Uncertainty, Precision

References

7

Optimal Statistical Decisions.

David Siegmund, Morris H. DeGroot · Journal of the American Statistical Association · 1972 · 3.5K citations

Natural Sciences, Mathematics, Experimental Design +15

Information quality and the valuation of new issues

Sheridan Titman, Brett Trueman · Journal of Accounting and Economics · 1986 · 1.2K citations

Business, Information Systems, Management Information Systems +9

Optimal Release of Information By Firms

Douglas W. Diamond · The Journal of Finance · 1985 · 1.1K citations

Business, Corporate Governance, Finance +15

Information quality and discretionary disclosure

Robert E. Verrecchia · Journal of Accounting and Economics · 1990 · 826 citations

Business, Accounting, Administrative Discretion +12

Disclosure Decisions by Firms and the Competition for Price Efficiency

Michael J. Fishman, Kathleen M. Hagerty · The Journal of Finance · 1989 · 455 citations

Business, Accountancy, Business Economics +14