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Discussion of using unstructured and qualitative disclosures to explain accruals

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  • Hoberg, Gerard

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  • Hoberg, Gerard, 2016. "Discussion of using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 228-233.
    • Handle: RePEc:eee:jaecon:v:62:y:2016:i:2:p:228-233
    DOI: 10.1016/j.jacceco.2016.07.002
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    References listed on IDEAS

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    1. Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.
    2. Kathleen Weiss Hanley, 2010. "The Information Content of IPO Prospectuses," The Review of Financial Studies, Society for Financial Studies, vol. 23(7), pages 2821-2864, July.
    3. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 44(2), pages 207-242, May.
    4. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29(2), pages 193-228.
    5. Robert Bloomfield & Mark W. Nelson & Eugene Soltes, 2016. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 341-395, May.
    6. Stephen V. Brown & Jennifer Wu Tucker, 2011. "Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(2), pages 309-346, May.
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    Cited by:

    1. Durnev, Art & Mangen, Claudine, 2020. "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, vol. 70(1).

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