2021•SSRN Electronic JournalOpen access

Do note disclosures influence value relevance more after financial statement placement becomes more uniformly prominent? Evidence from ASU 2011-05

Matthew C. Cedergren, Changling Chen, Kai Chen, Victor Xiaoqi Wang

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Key concepts: Relevance (law), Accounting, Statement (logic), Discretion, Equity (law), Financial statement, Valuation (finance), Shareholder

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Do note disclosures influence value relevance more after financial statement placement becomes more uniformly prominent? Evidence from ASU 2011-05 — Research Paper | ScholarLens