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Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Paul Hribar, Richard Mergenthaler, Aaron T. Roeschley, Spencer Young, Chris X. Zhao
Year2021
VenueJournal of Accounting Research
Typearticle
Citations51
DOI10.1111/1475-679x.12401
OpenAlexW3194096593

Topics

Auditing, Earnings Management, GovernanceDiscretionAccountingVoluntary disclosureBusinessEarnings