search query: @indexterm Managerial activities / total: 240
reference: 42 / 240
| Author: | Fischer, P. E. Verrecchia, R. E. |
| Title: | Reporting bias |
| Journal: | The Accounting Review
2000 : APR, VOL. 75:2, p. 229-245 |
| Index terms: | Disclosure Bias Mathematical models Managerial activities |
| Language: | eng |
| Abstract: | We present a simple model of managerial reporting bias for a setting in which the capital market is uncertain about the manager's reporting objective. In this setting, the manager's reporting bias reduces the value relevance of the manager's report; that is, it adds noise to the report. |
SCIMA