Unobservable precision choices in financial reporting

Journal of Accounting Research

Volumn 34, Issue 1, 1996, Pages 141-149

  Penno, Mark ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030096076     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491336     Document Type: Article

References (12)

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2. AMERICAN ACCOUNTING ASSOCIATION. A Statement of Basic Accounting Theory. Sarasota, Fla.: AAA, 1966.
3. DEGROOT, M. Optimal Statistical Decisions. New York: McGraw-Hill, 1970.
4. DIAMOND, D. "Optimal Release of Information by Firms." Journal of Finance (September 1985): 1071-94.
5. FISHMAN, M., AND K. HAGERTY. "Disclosure Decisions by Firms and the Competition for Price Efficiency." Journal of Finance (July 1989): 633-46.
6. FREEMAN, R., AND S. TSE. "A Nonlinear Model of Price Responses to Unexpected Earnings." Journal of Accounting Research (Autumn 1992): 185-209.
7. HUDDART, S. "The Effect of a Large Shareholder on Corporate Value." Management Science (November 1993): 1407-21.
8. MANUFACTURER'S ALLIANCE FOR PRODUCTIVITY AND INNOVATION. MAPI Survey on Outside Audit Fees: 1990. Washington, D.C.: Manufacturer's Alliance for Productivity and Innovation, 1990.
9. PENNO, M., AND J. WATTS. "An Independent Auditor's Ex Post Criteria for the Disclosure of Information." Journal of Accounting Research (Supplement 1991): 194-212.
10. SUBRAMANYAM, K. R. "Stochastic Precision and Market Reactions to Information." Working paper, University of Southern California, October 1993.
11. TITMAN, S., AND B. TRUEMAN. "Information Quality and the Valuation of New Issues." Journal of Accounting and Economics (June 1986): 159-72.
12. VERRECCHIA, R. "Information Quality and Discretionary Disclosure." Journal of Accounting and Economics (March 1990): 365-80.