Stanford University. Accepted by Haresh Sapra. We thank the editor, an anonymous referee, Jeremy Bertomeu, Madhav Rajan, Phil Stocken and seminar participants at the ESMT in Berlin, 2010 EAA meeting, Hebrew University, IDC Herzliya, London Business School, Ohio State University, Tel Aviv University, University of Alberta, University of Texas at Austin, the 2010 Utah Accounting Winter Conference, the Fifth Interdisciplinary Accounting Conference in Copenhagen, and the Fifth Annual Toronto Accounting Research Conference for helpful comments.
Voluntary Disclosure, Manipulation, and Real Effects
Article first published online: 1 JUN 2012
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012
Journal of Accounting Research
Volume 50, Issue 5, pages 1141–1177, December 2012
How to Cite
BEYER, A. and GUTTMAN, I. (2012), Voluntary Disclosure, Manipulation, and Real Effects. Journal of Accounting Research, 50: 1141–1177. doi: 10.1111/j.1475-679X.2012.00459.x
- Issue published online: 23 OCT 2012
- Article first published online: 1 JUN 2012
- Accepted manuscript online: 30 APR 2012 03:03AM EST
- Received 2 July 2010; accepted 22 March 2012
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