Motives for disclosure and non disclosure a framework and review of the evidence

Teks penuh

(1)

This art icle was dow nloaded by: [ Universit as Dian Nuswant oro] , [ Ririh Dian Prat iw i SE Msi] On: 27 January 2014, At : 01: 03

Publisher: Rout ledge

I nform a Lt d Regist ered in England and Wales Regist ered Num ber: 1072954 Regist ered office: Mort im er House, 37- 41 Mort im er St reet , London W1T 3JH, UK

Accounting and Business Research

Publicat ion det ails, including inst ruct ions f or aut hors and subscript ion inf ormat ion:

ht t p: / / www. t andf online. com/ loi/ rabr20

Motives for disclosure and non-disclosure: a

framework and review of the evidence

Russell Lundholm a & Mat t Van Winkle a

a

Universit y of Michigan , E-mail: Published online: 28 Feb 2012.

To cite this article: Russell Lundholm & Mat t Van Winkle (2006) Mot ives f or disclosure and non-disclosure: a f ramework and review of t he evidence, Account ing and Business Research, 36: sup1, 43-48, DOI:

10. 1080/ 00014788. 2006. 9730044

To link to this article: ht t p: / / dx. doi. org/ 10. 1080/ 00014788. 2006. 9730044

PLEASE SCROLL DOWN FOR ARTI CLE

Taylor & Francis m akes every effort t o ensure t he accuracy of all t he inform at ion ( t he “ Cont ent ” ) cont ained in t he publicat ions on our plat form . How ever, Taylor & Francis, our agent s, and our licensors m ake no represent at ions or warrant ies w hat soever as t o t he accuracy, com plet eness, or suit abilit y for any purpose of t he Cont ent . Any opinions and view s expressed in t his publicat ion are t he opinions and view s of t he aut hors, and are not t he view s of or endorsed by Taylor & Francis. The accuracy of t he Cont ent should not be relied upon and should be independent ly verified w it h prim ary sources of inform at ion. Taylor and Francis shall not be liable for any losses, act ions, claim s, proceedings, dem ands, cost s, expenses, dam ages, and ot her liabilit ies w hat soever or how soever caused arising direct ly or indirect ly in connect ion w it h, in relat ion t o or arising out of t he use of t he Cont ent .

(2)
(3)
(4)
(5)
(6)
(7)

Figur

Figure 1 Disclosures by 36 firms with eight consecutive earnings increases followed zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAby an earnings decrease

Figure 1

Disclosures by 36 firms with eight consecutive earnings increases followed zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAby an earnings decrease p.5

Referensi

Memperbarui...