On the tension between full revelation and earnings management: A reconsideration of the revelation principle

The popular view that because of the revelation principle the research on earnings management must be restricted only to situations in which a truth-telling, fully revealing equilibrium does not exist is challenged. The revelation principle is presented and discussed, and conditions under which trut...

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Veröffentlicht in:	Journal of accounting, auditing & finance auditing & finance, 2002-10, Vol.17 (4), p.273
Hauptverfasser:	Ronen, Tavy, Varda (Lewinstein) Yaari
Format:	Artikel
Sprache:	eng
Schlagworte:	Business ethics Disclosure Earnings Equilibrium Financial management Payoffs Studies
Online-Zugang:	Volltext
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