Financial Reporting, Supplemental Disclosures, and Bank Share Prices
Journal of Accounting Research1989Vol. 27(2), pp. 157–157
Citations Over TimeTop 10% of 1989 papers
Abstract
A prominent feature of financial reporting regulation over the past 15 years has been the explosion in the volume of required financial disclosures. A plausible explanation for this development is the shift in regulatory emphasis from viewing the role of the primary financial statements as being to provide complete measures of net income and market value of common equity to viewing financial disclosures (both primary financial statements as well as supplemental disclosures) as providing a rich set
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