articleJournal of Accounting and EconomicsOct 22, 2010Closed access

The financial reporting environment: Review of the recent literature

ABAnne BeyerDCDaniel CohenTZThomas Z. LysBRBeverly R. Walther

Stanford University · The University of Texas at Dallas · +1 more institution

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Topics
Keywords
  • Business
  • Agency (philosophy)
  • Interdependence
  • Information asymmetry
  • Voluntary disclosure
  • Accounting
  • Corporate finance
  • Capital market
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