Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis

Journal of Accounting and Economics

Volumn 53, Issue 1-2, 2012, Pages 136-166

  Ball, Ray ^a   Jayaraman, Sudarshan ^b   Shivakumar, Lakshmanan ^c  

^a UNIVERSITY OF CHICAGO   (United States)

^b WASHINGTON UNIVERSITY IN ST LOUIS   (United States)

^c LONDON BUSINESS SCHOOL   (United Kingdom)

Author keywords

Audit verification; Confirmatory role of financial reporting; Credible commitment; Management forecasts; Private information; Voluntary disclosure

Indexed keywords

EID: 84857049770     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2011.11.005     Document Type: Article

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