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The financial reporting environment: Review of the recent literature

Beyer, Anne; Cohen, Daniel A.; Lys, Thomas Z.; Walther, … - In: Journal of Accounting and Economics 50 (2010) 2-3, pp. 296-343

The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market...

Persistent link: https://www.econbiz.de/10008871601

Challenges and opportunities in disclosure research : a discussion of "the financial reporting environment : review of the recent literature"

Berger, Philip G. - In: Journal of accounting & economics 51 (2011) 1/2, pp. 204-218

Persistent link: https://www.econbiz.de/10008909958

The financial reporting environment : review of the recent literature

Beyer, Anne; Cohen, Daniel A.; Lys, Thomas; Walther, … - In: Journal of accounting & economics 50 (2010) 2/3, pp. 296-343

Persistent link: https://www.econbiz.de/10008810011

The financial reporting environment: Review of the recent literature

Beyer, Anne; Cohen, Daniel A.; Lys, Thomas Z.; Walther, … - In: Journal of accounting & economics 50 (2010) 2, pp. 296-344

Persistent link: https://www.econbiz.de/10008744437

The Financial Reporting Environment : Review of the Recent Literature

Beyer, Anne - 2010

The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We provide a framework for analyzing the three main decisions that shape the corporate information environment in a capital...

Persistent link: https://www.econbiz.de/10013150713