Managerial reporting discretion and the truthfulness of disclosures

C-Tier

Journal: Economics Letters

Year: 1992

Volume: 39

Issue: 2

Pages: 163-168

Authors (3)

Arya, Anil (Ohio State University) Young, Richard A. (not in RePEc) Woodlock, Peter (not in RePEc)

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count