Browsing University of Waterloo by Author "Hong, Min Jeong"
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Fair Value Accounting and Informational Efficiency: A Look at the Confirmatory Role of Financial Reports
Hong, Min Jeong (University of Waterloo, 2021-11-02)Prior analytical research suggests that independently verified financial reports can enhance informational efficiency by serving a confirmatory role, where they discipline managers’ unverified, but more timely, voluntary ...