Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

This short essay addresses the inordinate amount of attention given in the literature to two seemingly widely-held but questionable beliefs: that a major role of financial reporting is providing new information for equity investors, and that “earnings management” is rampant. In this essay, I discuss...

Full description

Saved in:
Bibliographic Details
Published in:Accounting horizons 2013-12, Vol.27 (4), p.847-853
Main Author: Ball, Ray
Format: Article
Language:English
Subjects:
Accounting
Belief & doubt
Beliefs
Earnings
Financial reporting
Information
Investors
Literature
Studies
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!