Biases in Accounting and Nonaccounting Information: Substitutes or Complements?

Xu Jiang

Journal of Accounting Research, 2016, vol. 54, issue 5, 1297-1330

Abstract: This paper studies how bias in nonaccounting and in accounting information should be related. Bias in accounting information is modeled, as in some recent literature, as an alteration in the relative information content of accounting numbers. The optimal bias in one type of information is shown to be a complement of the bias in the other type. This result can be applied in various settings to explain a number of phenomena.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:54:y:2016:i:5:p:1297-1330

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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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