MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01544nam a22002657a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240408084831.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231122b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
0148558X |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| Language of cataloging |
English |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5601 JOU |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Billings, Mary Brooke |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
"Discussion of "Critical accounting policy disclosures"/ |
| Statement of responsibility, etc. |
created by Mary Brooke Billings |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Thousand Oaks, CA: |
| Name of producer, publisher, distributor, manufacturer |
Sage Publications, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2011. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Journal of Accounting, Auditing and Finance |
| Volume/sequential designation |
Volume 26, number 1 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Carolyn B. Levine and Michael J. Smith (2011) examine firms’ critical accounting policy (CAP) disclosures. With respect to motivation for disclosure, Levine and Smith (2011) document an increased likelihood of CAP disclosure for firms facing high ex ante litigation risk. Focusing on the informational value of disclosure, they find evidence consistent with CAP disclosure influencing investors’ valuation decisions. Although the paper provides a large sample analysis of a relatively new accounting disclosure practice, I raise some questions about what we can (and cannot) learn from their findings. In so doing, I highlight potential topics for future research. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Critical accounting policy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Disclosure incentives |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Earnings' quality |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1177/0148558X11400580 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |