IDEAS home Printed from https://ideas.repec.org/p/tiu/tiutis/4848d7e0-2c3b-4566-99cd-84fff8ae0f0f.html
   My bibliography  Save this paper

Financial Disclosure : A Closer Look

Author

Listed:
  • Ermans, C.J.C.

    (Tilburg University, School of Economics and Management)

Abstract

No abstract is available for this item.

Suggested Citation

  • Ermans, C.J.C., 1996. "Financial Disclosure : A Closer Look," Other publications TiSEM 4848d7e0-2c3b-4566-99cd-8, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:4848d7e0-2c3b-4566-99cd-84fff8ae0f0f
    as

    Download full text from publisher

    File URL: https://pure.uvt.nl/ws/portalfiles/portal/523649/722.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ronen, J & Sadan, S, 1975. "Classificatory Smoothing - Alternative Income Models," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 133-149.
    2. Holthausen, Robert W. & Leftwich, Richard W., 1983. "The economic consequences of accounting choice implications of costly contracting and monitoring," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 77-117, April.
    3. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    4. Holthausen, Robert W., 1990. "Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 207-218, January.
    5. Verrecchia, Robert E., 1986. "Managerial discretion in the choice among financial reporting alternatives," Journal of Accounting and Economics, Elsevier, vol. 8(3), pages 175-195, October.
    6. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    7. Verrecchia, Robert E., 1990. "Information quality and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 365-380, March.
    8. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ermans, C.J.C., 1996. "Financial Disclosure : A Closer Look," Research Memorandum 722, Tilburg University, School of Economics and Management.
    2. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    3. Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
    4. Hui-Wen Tang & Chong-Chuo Chang, 2015. "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 33-58, July.
    5. Wei Ting & Sin-Hui Yen & Sheng-Shih Huang, 2009. "Top Management Compensation, Earnings Management And Default Risk: Insights From The Chinese Stock Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 3(1), pages 31-46.
    6. Ajina, Aymen & Habib, Aymen, 2017. "Examining the relationship between earning management and market liquidity," Research in International Business and Finance, Elsevier, vol. 42(C), pages 1164-1172.
    7. Hand, John R. M. & Skantz, Terrance R., 1997. "The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 175-203, December.
    8. Abdo, Hafez & Mangena, Musa & Needham, Graham & Hunt, David, 2018. "Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views," Accounting forum, Elsevier, vol. 42(4), pages 341-358.
    9. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
    10. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
    11. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
    12. David Hillier & Beatriz Martínez & Pankaj C. Patel & Julio Pindado & Ignacio Requejo, 2018. "Pound of Flesh? Debt Contract Strictness and Family Firms," Entrepreneurship Theory and Practice, , vol. 42(2), pages 259-282, March.
    13. Randolph P. Beatty & Robert E. Verrecchia, 1989. "The effect of a mandated accounting change on the capitalization process," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 472-493, March.
    14. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
    15. Xin Qu & Daifei Yao & Majella Percy, 2020. "How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia," Journal of Business Ethics, Springer, vol. 163(2), pages 281-308, May.
    16. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
    17. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    18. Can Tansel Kaya & Nida Turegun, 2017. "Associations between Earnings Management Manipulation Types and Debt Contracts, Political Costs and Characteristics of Board of Directors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 208-214, April.
    19. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    20. Simona Catuogno & Claudia Arena & Sara Saggese & Fabrizia Sarto, 2016. "The Influence of Blockholders, Bondholders and Families on the Venturers’ Accounting Behavior," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(8), pages 1-31, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tiu:tiutis:4848d7e0-2c3b-4566-99cd-84fff8ae0f0f. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Richard Broekman (email available below). General contact details of provider: https://www.tilburguniversity.edu/about/schools/economics-and-management/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.