CLOR-PROELL, SHANA M.; MAINES, LAUREEN A. - In: Journal of Accounting Research 52 (2014) 3, pp. 671-701
type="main" <title type="main">ABSTRACT</title> <p>We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers and chief financial officers, we find...</p>