Accounting Disclosure and Real Effects | Accra Metropolitan University

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Accounting Disclosure and Real Effects

Chandra Kanodia - Personal Name;

In this paper I advocate and illustrate a new approach to the study of accounting measurement and disclosure that is strikingly different from the usual studies of disclosure in pure exchange economies. This new approach studies the “real effects” of accounting disclosure, arguing that how accountants measure and report firms’ economic transactions, earnings and cash flows to capital markets has strong effects on firms’ real decisions and on resource allocation in the economy. I explicitly study the real effects of accounting for firms’ intangible investments and accounting for firms’ derivatives/hedge activities. I also shed new light on more fundamental accounting issues such as the real effects of imprecision in accounting measurement and the real effects of peri- odic performance reporting. Studies of real effects have the potential to inform accounting policy debates since they are built around very specific economic transactions and their accounting treatment.

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Series Title: Accounting Disclosure and Real Effects
Call Number: -
Publisher: : ., 2006
Collation: -
Language: English
ISBN/ISSN: 978-1-60198-062-5
Classification: NONE
Content Type: -
Media Type: -
Carrier Type: -
Edition: First Edition
Subject(s): Accounting
Specific Detail Info: -
Statement of Responsibility: -

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