Showing 1 - 4 of 4
The SFAS 123R comment process generated over 6,500 comment letters, most of which were against the standard’s enactment. This outpouring of emotion indicates that many believe that disclosure versus recognition matters. Our paper provides evidence for the debate whether managers’ discretion,...
Persistent link: https://www.econbiz.de/10010867628
Persistent link: https://www.econbiz.de/10010867701
Persistent link: https://www.econbiz.de/10005808797
Persistent link: https://www.econbiz.de/10005808835