The Accounting Review Vol. 71 No. 3 1996
Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence.
Abstract
Studies the information asymmetry perspective of corporate accounting choice. Effects of information asymmetry to transaction costs and liquidity for trading shares; Disclosure opportunity to decrease information asymmetry; Information asymmetry in the choice of functional currency by multinational firms.
- DOI
- 10.2308/tar-9608042314
- Volume
- 71
- Issue
- 3
- Pages
- 397-418
- Language
- en
- Sources
- crossref openalex