search query: @author Bushman, R. / total: 7
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| Author: | Bushman, R. |
| Title: | A model of two-tiered financial reporting |
| Journal: | Journal of Accounting Research
1997 : VOL. 34, p. 51-82 |
| Index terms: | ACCOUNTING RESEARCH FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | The securities and exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) have come under increasing pressure to address public concerns regarding the effectiveness of financial disclosures. The SEC issued for public comment a proposal that would allow companies to use a form of two-tired financial reporting (SEC 1995). Two-tired reporting involves producing a reduced-form annual report by abbreviating and perhaps recasting the complete financial statements prepared under Generally Accepted Accounting Principles. |
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