The effect of mandatory disclosure on market inefficiencies : evidence from FASB statement no. 161
Year of publication: |
2021
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Authors: | Campbell, John L. ; Khan, Urooj ; Pierce, Spencer |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 2, p. 153-176
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Subject: | derivatives | mandatory disclosure | market inefficiency | effectiveness of regulation | earnings forecast | Unternehmenspublizität | Corporate disclosure | Effizienzmarkthypothese | Efficient market hypothesis | Auskunftspflicht | Disclosure regulation | Effizienz | Efficiency | Derivat | Derivative |
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