haku: @indexterm CORPORATE RESTRUCTURING / yhteensä: 157
viite: 15 / 157
| Tekijä: | Bens, D.A. |
| Otsikko: | The determinants of the amount of information disclosed about corporate restructuring |
| Lehti: | Journal of Accounting Research
2002 : MAR, 40:1, p. 1-20 |
| Asiasana: | Corporate restructuring Disclosure Information |
| Kieli: | eng |
| Tiivistelmä: | The information voluntarily disclosed about corporate restructurings is examined in this paper. The FASB's Emerging Issues Task Force reached a consensus opinion about mandatory restructuring disclosures in 1995. These requirements are used to construct a statistic that measures the amount of information voluntarily disclosed for a sample of companies between 1990-93. Disclosure levels increased dramatically when the SEC targeted restructurings as an area for increased oversight in late 1993. |
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