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Accounting disclosure and real effects.

Publication: Foundations and Trends in Accounting
Publication Date: 01-DEC-06
Format: Online
Delivery: Immediate Online Access

Article Excerpt
Abstract

In this paper I advocate and illustrate a new approach to the study of accounting measurement and disclosure that is strikingly different from the usual studies of disclosure in pure exchange economies. This new approach studies the "real effects" of accounting disclosure, that...

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...arguing how accountants measure and...

NOTE: All illustrations and photos have been removed from this article.



More articles from Foundations and Trends in Accounting
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5 Real effects of periodic performance reports.(Accounting Disclosure ..., December 01, 2006

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