Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire)
Article Abstract:
The voluntary accounting disclosure practices in the 1920s are analyzed. It is concluded that firms with higher quality financial reporting experienced substantially lower price declines when stock prices dropped dramatically in October 1929.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Investor protection under unregulated financial reporting
Article Abstract:
The role of availability of higher quality financial information in reducing investor losses during a stock market crash is discussed.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
The market pricing of accruals quality
Article Abstract:
The interrelationship between the investorsE awareness of accruals quality and the pricing of securities is examined.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2005
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: A system in need of stricter regulation. The negative returns of banking on confidence. In the eye of the storm: CIPFA's new head of local government
- Abstracts: Efficient enucleation of erythroblasts differentiated in vitro from hematopoietic stem and progenitor cells. The genome sequence of the capnophilic rumen bacterium Mannheimia succiniciproducens
- Abstracts: The information content of firm financial disclosures. Short Sales Constraints and Momentum in Stock Returns
- Abstracts: On the frequency, quality, and informational role of mandatory financial reports. On the value of transparency in agencies with renegotiation
- Abstracts: The new career alternative. The role of corporate social responsibility in strengthening multiple stakeholder relationships: A field experiment