Norman, OK 73019
United States
The University of Oklahoma
managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information
managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information
Accounting standards, managerial discretion, loan contracting, non-GAAP modifications
accounting standards, managerial discretion, usefulness of accounting information, loan contracting, non-GAAP modifications, cost of debt
managerial discretion; comparability; usefulness of accounting information; mandatory disclosure; cost of equity
customer concentration, business risk, mergers and acquisitions
