The effectiveness of Regulation FD
Article Abstract:
The effect of regulation fair disclosure (Reg. FD) on the information being furnished by the financial analysts is discussed. It is observed that the information given by the analysts after the regulation is lower by 28%. RegFD has been effective in controlling selective disclosure.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Services information, Services, Financial analysts, Global economy
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
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Discussion of an economic framework for conservative accounting and Bushman and Piotroski
Article Abstract:
The interrelations between economic policies and accounting methodologies in financial reporting are analyzed.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
United States, Economic Programs, Administration of Economic Programs, Interpretation and construction, Economic policy, Accounting, Accounting procedures
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
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Subjects list: Analysis, Laws, regulations and rules, Government regulation, Financial disclosure
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