Construct · 1 fields · 1 citations

incomplete revelation hypothesis: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
incompleterevelation hypothesis1 CONSTRUCTIncomplete revelationBLOOMFIELD · FINANCIAL

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Financial accounting

the hypothesis that information costly to extract from public disclosures is not fully reflected in market prices, so presentation choices matter.

In financial accounting, incomplete revelation hypothesis refers to the hypothesis that information costly to extract from public disclosures is not fully reflected in market prices, so presentation choices matter. This meaning comes from Bloomfield (2002) in Accounting Horizons.[1]

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Nearby constructs

hypothesis2 fields · 2 citationsjingle · one word, two constructsinformation4 fields · 5 citationsjingle · one word, four constructsmarket3 fields · 5 citationsjingle · one word, three constructs

References

  1. Bloomfield, R. J. (2002). The “Incomplete Revelation Hypothesis” and Financial Reporting. Accounting Horizons, 16(3), 233-243. https://doi.org/10.2308/acch.2002.16.3.233

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