1 Matching Results
Results open in a new window/tab.
Results:
1 - 1 of
1
Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87
This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
Date:
August 1994
Creator:
Lin, Wen-shan
System:
The UNT Digital Library