TY  - BOOK
AU  - Levine,Carolyn B.
AU  - Smith,Michael J.
TI  - Critical accounting policy disclosures
SN  - 0148558X
AV  - HF5601 JOU 
PY  - 2011///
CY  - Thousand Oaks, CA
PB  - Sage Publications
KW  - Critical accounting policies
KW  - Mandatory disclosure
KW  - Voluntary disclosure
N2  - To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission (SEC) proposed that firms include disclosures about critical accounting policies (CAPs) in their 10-Ks. Using a large sample of CAP disclosures from SEC filers, we provide evidence on the extent to which CAP disclosures correlate with existing financial statement information, provide new information, and corroborate theories of voluntary disclosure. We also consider the interaction among disclosures, finding limited support for disclosure decisions following a portfolio rather than an account by account approach
UR  - https://doi.org/10.1177/0148558X114005
ER  -