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Volumn 76, Issue 4, 2001, Pages 471-493

Conservatism, optimal disclosure policy, and the timeliness of financial reports

(2)  Gigler, Frank B a   Hemmer, Thomas a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0035540338     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2001.76.4.471     Document Type: Article
Times cited : (187)

References (14)
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    • Kothari, S.P.1    Robin, A.2
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    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24: 3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 3-37
    • Basu, S.1
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    • Optimal release of information by firms
    • Diamond, D. 1985. Optimal release of information by firms. Journal of Finance (September): 1071-1094.
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    • Diamond, D.1
  • 8
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    • Communication and post-decision information
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    • Dye, R.1
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  • 10
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    • On the frequency, quality, and informational role of mandatory financial reports
    • Gigler, F., and T. Hemmer. 1998. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Supplement): 117-147.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 117-147
    • Gigler, F.1    Hemmer, A.T.2
  • 11
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    • The impact of costly information interpretation on firm disclosure decisions
    • Indjejikian, R. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301.
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  • 14
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