1988•Journal of Accounting ResearchOpen access

Disclosure When the Market Is Unsure of Information Endowment of Managers

Woon‐Oh Jung, Young Koan Kwon

Open full text 787 citations

Abstract

David B. Smith, An Investigation of Securities and Exchange Commission Regulation of Auditor Change Disclosures: The Case of Accounting Series Release No. 165, Journal of Accounting Research, Vol. 26, No. 1 (Spring, 1988), pp. 134-145

About this research paper

What this paper is about

David B. Smith, An Investigation of Securities and Exchange Commission Regulation of Auditor Change Disclosures: The Case of Accounting Series Release No. 165, Journal of Accounting Research, Vol. 26, No. 1 (Spring, 1988), pp. 134-145

Why it matters

OpenAlex reports 787 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

David B. Smith, An Investigation of Securities and Exchange Commission Regulation of Auditor Change Disclosures: The Case of Accounting Series Release No. 165, Journal of Accounting Research, Vol. 26, No. 1 (Spring, 1988), pp. 134-145

Key concepts: Private information retrieval, Adverse selection, Grossman, Argument (complex analysis), Business, Endowment, Information asymmetry, Quality (philosophy)

Related papers

Back to paper searchBrowse research topicsOriginal source
Disclosure When the Market Is Unsure of Information Endowment of Managers — Research Paper | ScholarLens