search query: @author Gigler, F. / total: 6
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| Author: | Gigler, F. Hemmer, T. |
| Title: | On the frequency, quality, and informational role of mandatory financial reports. |
| Journal: | Journal of Accounting Research
1998 : VOL. 36: Suppl. |
| Index terms: | Financial reporting Accounting policy Financial statements Management information |
| Language: | eng |
| Abstract: | The authors study the relation between the frequency of mandatory financial disclosures, the amount of information voluntary disclosed by privately informed managers, and the resulting informational efficiency of stock prices. The analysis emphasizes the "confirmatory role" of mandatory financial reports and uses frequency to highlight the difference between this view of reporting and the prevailing view of mandatory disclosures as "primary" sources of information. |
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