Discussion of "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?"
Year of publication: |
2011
|
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Authors: | Core, John E. |
Other Persons: | Blacconiere, Walter G. (contributor) ; Frederickson, James R. (reviewed) ; Johnson, Marilyn Frances (contributor) ; Lewis, Melissa F. (reviewed) |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 52.2011, 2/3, p. 252-258
|
Subject: | Auskunftspflicht | Disclosure regulation | Fair-Value-Bilanzierung | Fair value accounting | Informationswert | Information value |
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