Download This PaperThe Relation between Disclosure Quality and Reporting Quality: A Discussion of Cassell, Myers, and Seidel (2015)
19 Pages Posted: 15 May 2015 Last revised: 2 Jun 2017
Date Written: April 30, 2015
Abstract
I use the opportunity of commenting on Cassell, Myers, and Seidel (CMS) to discuss the broader issue of the relation between disclosure quality and reporting quality. Three aspects of this relation are worth exploring: (1) joint decision making, (2) incentives, and (3) temporal variation. I place CMS in the context of this research and point out avenues for future research.
Keywords: financial reporting, disclosure, earnings quality, earnings management.
JEL Classification: G11, G14, G24
Suggested Citation: Suggested Citation
Tucker, Jenny Wu, The Relation between Disclosure Quality and Reporting Quality: A Discussion of Cassell, Myers, and Seidel (2015) (April 30, 2015). Accounting, Organizations and Society, 2015, Vol 46: 39-43, Available at SSRN: https://ssrn.com/abstract=2606192
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