Accounting disclosure and real effects.
Publication Date: 01-DEC-06
Publication Title: Foundations and Trends in Accounting
Format: Online
Author: Kanodia, Chandra

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Description

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, arguing that how accountants measure and...



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