haku: @author Verrecchia, R. E. / yhteensä: 21
viite: 4 / 21
| Tekijä: | Fischer, P. E. Verrecchia, R. E. |
| Otsikko: | Reporting bias |
| Lehti: | The Accounting Review
2000 : APR, VOL. 75:2, p. 229-245 |
| Asiasana: | Disclosure Bias Mathematical models Managerial activities |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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