The Economic Implications of Corporate Financial Reporting
National Bureau of Economic Research · Duke University · +1 more institution
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Abstract
We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure.
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646
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Authors
3- JRJohn R. GrahamCorresponding
National Bureau of Economic Research, Duke University, University of Washington
- CRCampbell R. Harvey
National Bureau of Economic Research, Duke University, University of Washington
- SRShiva Rajgopal
National Bureau of Economic Research, Duke University, University of Washington
Topics & keywords
Keywords
- Business
- Accounting
- Finance
- Financial system
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