Audited financial reporting and voluntary disclosure as compliments: A test of the confirmation hypothesis

Journal

Journal of Accounting and Economics

Subject

Accounting

Publishing details

Journal of Accounting and Economics 2012 Vol 53:1-2 p 136-166

Authors / Editors

Ball R; Jayaraman S; Shivakumar L

Biographies

Shivakumar L

Publication Year

2012

Keywords

Confirmatory role of financial reporting; Private information; Credible commitment; Voluntary disclosure; Management forecasts; Audit verification