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Volumn 34, Issue SUPPL., 1996, Pages 51-74

A model of two-tiered financial reporting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0008680471     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491425     Document Type: Article
Times cited : (28)

References (13)
  • 1
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    • ADMATI, A., ANU P. PFLEIDERER. "A Theory of Intraday Patterns: Volume and Price Variability." Review of Financial Studies 1 (1988): 3-40.
    • (1988) Review of Financial Studies , vol.1 , pp. 3-40
    • Admati, A.1    Pfleiderer, P.2
  • 3
    • 21844524991 scopus 로고
    • Voluntary disclosures and the trading behavior of corporate insiders
    • Autumn
    • BUSHMAN, R., AND R. INDJEJIKIAN. "Voluntary Disclosures and the Trading Behavior of Corporate Insiders." Journal of Accounting Research (Autumn 1995): 293-316.
    • (1995) Journal of Accounting Research , pp. 293-316
    • Bushman, R.1    Indjejikian, R.2
  • 4
    • 20044383289 scopus 로고
    • Summary annual reporting: A cure for information overload
    • January/February
    • COOK, M., AND M. H. SUTTON. "Summary Annual Reporting: A Cure for Information Overload." Financial Executive (January/February 1995): 12-15.
    • (1995) Financial Executive , pp. 12-15
    • Cook, M.1    Sutton, M.H.2
  • 6
    • 20044370006 scopus 로고
    • Coexistence of private and public disclosures
    • University of British Columbia, July
    • DUTTA, S. "Coexistence of Private and Public Disclosures." Working paper, University of British Columbia, July 1995.
    • (1995) Working Paper
    • Dutta, S.1
  • 7
    • 20044373921 scopus 로고
    • Investor sophistication and voluntary disclosures
    • Northwestern University, November
    • DYE, R. "Investor Sophistication and Voluntary Disclosures." Working paper, Northwestern University, November 1994.
    • (1994) Working Paper
    • Dye, R.1
  • 8
    • 77249175024 scopus 로고
    • Stamford, Conn.: FASB, July 31
    • FINANCIAL ACCOUNTING STANDARDS BOARD. Prospectus: Disclosure Effectiveness. Stamford, Conn.: FASB, July 31, 1995.
    • (1995) Prospectus: Disclosure Effectiveness
  • 9
    • 0000438525 scopus 로고
    • Insider trading and the efficiency of stock prices
    • FISHMAN, M., AND K. HAGERTY. "Insider Trading and the Efficiency of Stock Prices." Rand Journal of Economics 23 (1992): 106-22.
    • (1992) Rand Journal of Economics , vol.23 , pp. 106-122
    • Fishman, M.1    Hagerty, K.2
  • 10
    • 0012272146 scopus 로고
    • Financial disclosure: When more is not better
    • May/ June
    • GROVES, R. J. "Financial Disclosure: When More Is Not Better." Financial Executive (May/ June 1994): 11-14.
    • (1994) Financial Executive , pp. 11-14
    • Groves, R.J.1
  • 11
    • 20044364453 scopus 로고
    • Overload of financial disclosure rules Is defeating the purpose of the exercise
    • January 3
    • _. "Overload of Financial Disclosure Rules Is Defeating the Purpose of the Exercise." American Banker (January 3, 1995).
    • (1995) American Banker
  • 12
    • 21344493808 scopus 로고
    • Differences in opinion make a horse race
    • HARRIS, M., AND A. RAVIV. "Differences in Opinion Make a Horse Race." Review of Financial Studies 6 (1993): 473-506.
    • (1993) Review of Financial Studies , vol.6 , pp. 473-506
    • Harris, M.1    Raviv, A.2
  • 13
    • 0000445572 scopus 로고
    • The impact of costly information interpretation on firm disclosure decisions
    • Autumn
    • INDJEJIKIAN, R. "The Impact of Costly Information Interpretation on Firm Disclosure Decisions." Journal of Accounting Research (Autumn 1991): 277-301.
    • (1991) Journal of Accounting Research , pp. 277-301
    • Indjejikian, R.1


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