The boundaries of financial reporting and how to extend them

B Lev and P Zarowin

Journal of Accounting Research, 1999, vol. 37, issue 2, 353-385

Keywords: Financial reporting; Usefulness; Information environment; Disclosures (search for similar items in EconPapers)
JEL-codes: D83 G14 M41 (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (391)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:37:y:1999:i:2:p:353-385

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DOI: 10.2307/2491413

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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