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Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Financial Reporting Financial Statements Decision Choices and Conditions Corporate Disclosure Performance
2015/4/22
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Signaling Firm financial statements Special Items
2011/8/20
This paper investigates whether managers’ presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...