Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue

By Brian Bratten, Preeti Choudhary, Katherine Schipper. 2013

122 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e3bfe0d8e554a61e84b6671db4847f2fcaa96066

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thorsten Sellhorn
2. Maximilian A. Müller
3. Edward J. Riedl
4. Beatriz García Osma
5. Juan Manuel García Lara
6. Fernando Penalva

In Strategy and Management

1. Thorsten Sellhorn
2. Maximilian A. Müller
3. Edward J. Riedl

Citations in the corpus

• Recognition versus Disclosure of Fair Values (2015, background): “Under differential reliability (e.g., Bratten et al. 2013), disclosed information is viewed as containing greater measurement error, owing to greater scrutiny of recognized data by both internal (e.g., management) and external (e.g., auditor) parties.”
• Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research** (2018, unknown): “…insight from the accounting literature is the trade-off between relevance and reliability of financial information, which plays a central role for standard setting and for which we have theory and evidence (e.g. Watts and Zimmerman 1986, Dechow 1994, Kanodia et al. 2004, Bratten et al. 2013).”