Construct · 1 fields · 1 citations

earnings opacity: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial reporting

a country-level lack of earnings informativeness from aggressiveness, loss avoidance and smoothing, linked to higher cost of equity and lower trading.

In financial reporting, earnings opacity refers to a country-level lack of earnings informativeness from aggressiveness, loss avoidance and smoothing, linked to higher cost of equity and lower trading. This meaning comes from Bhattacharya (2003) in The Accounting Review.[1]

Unit
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Nearby constructs

avoidance2 fields · 3 citationsjingle · one word, two carriers cost4 fields · 4 citationsjingle · one word, four constructs earnings informativeness1 fields · 1 citationsanchor · a standalone construct

References

Bhattacharya, U., Daouk, H., & Welker, M. (2003). The World Price of Earnings Opacity. The Accounting Review, 78(3), 641-678. https://doi.org/10.2308/accr.2003.78.3.641

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