Required Disclosures in Financial Reports
By Katherine Schipper. 2007
226 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/130757c0c4aa6f4db2126fd8cd833e6b00a15daf
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Thorsten Sellhorn
- F. Avallone
- A. Quagli
- Edward J. Riedl
- Maximilian A. Müller
- Preeti Choudhary
- Brian Bratten
- Katherine Schipper
In Strategy and Management
- Thorsten Sellhorn
- F. Avallone
- A. Quagli
- Edward J. Riedl
- Maximilian A. Müller
- Preeti Choudhary
- Brian Bratten
- Katherine Schipper
Citations in the corpus
- Recognition versus Disclosure of Fair Values (2015, background): “Regarding the first, prior literature studies differences in capital-market outcomes associated with recognized versus disclosed accounting amounts (Bernard and Schipper 1994; Schipper 2007).”
- Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, background): “Nonetheless, our paper poses disclosure not equivalent to recognition according to the prevailing literature4 (for a review see Schipper, 2007).”
- Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue (2013, background): “We also avoid other difficulties that can arise in market valuation assessments of reliability, for example, valuation weights that differ from theoretical values, confidence intervals around estimated valuation weights that include zero, and sensitivity to specification choices (Schipper 2007).”