Market efficiency bounded rationality, and supplemental business reporting disclosures
Article Abstract:
An accounting association is urging supplemental financial report disclosures regarding opportunities and risks. The authors find that these reports could affect securities prices negatively, at least partially due to individual bias.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
Research, Business reports, Disclosure statements (Accounting), Efficient market theory
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
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Balance sheet management: the case of short-term obligations reclassified as long-term debt
Article Abstract:
The authors find that companies reclassify short-term debt to long-term debt and then return it to a liability in order to increase leverage and liquidity ratios.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
Statistical Data Included, Accounting and auditing, Debt, Financial statements
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
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Subjects list: Methods, United States, Accounting
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