Aaron Roeschley

University of Kentucky - Von Allmen School of Accountancy

Lexington, KY 40506

United States

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Scholarly Papers (1)

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 12 Aug 2021
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
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Abstract:

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managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Abstract:

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managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information