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.

Author: Leftwich, Richard
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Management dynamics, Management, Economic aspects, Comparative analysis, Company business management, Disclosure of information (Banking law), Disclosure (Banking law), Stock Market Crash, 1929

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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.

Author: Waymire, Gregory, Barton, Jan
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Product standards, safety, & recalls, Standards, Stock market crashes

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The market pricing of accruals quality

Article Abstract:

The interrelationship between the investorsE awareness of accruals quality and the pricing of securities is examined.

Author: Francis, Jennifer, Olsson, Per, LaFond, Ryan, Schipper, Katherine
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2005
Financial management, Finance, Securities, Company financing

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Subjects list: United States, Analysis, Financial statements, Investor relations
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