Market effects of recognition and disclosure
Article Abstract:
Recognition and disclosure model reveals that price informativeness is determined by the interaction of the qualities of the recognized amount, the disclosed information, accounting expertise acquisition and the information revealed by the price. Recognition of a highly unreliable accounting amount can result in greater price informativeness.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
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Analyst coverage and intangible assets
Article Abstract:
The relation between analysts' incentives to cover firms and the extent of their intangible assets is examined. The analyst coverage is dependent on private benefits and costs of covering a firm.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
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Analyst coverage and intangible assets.
Article Abstract:
The relation between analysts' incentives to cover firms and the extent of their intangible assets is examined. The analyst coverage is dependent on private benefits and costs of covering a firm.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
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