The effect of earnings characteristics on firms' discretionary disclosure decisions
Year of publication: |
2010
|
---|---|
Authors: | Wilcox, William ; Berry, Kevin Thomas ; Park, Yonpae ; Raiborn, Mitchell |
Published in: |
International Journal of Accounting and Finance. - Inderscience Enterprises Ltd, ISSN 1752-8224. - Vol. 2.2010, 2, p. 131-155
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | discretionary disclosures | earnings characteristics | abnormal earnings | international accounting disclosures | signalling theory framework | market expectations | future earnings performance | abnormal growth | undervaluation | corporate earnings | disclosure decisions | expanded disclosures | reported earnings | finance |
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