Does Incomplete Information Reduce Manipulability?

Manipulability vs. Information Asymmetries about the Manipulability of Accounting Numbers

Many of the Financial Accounting Standards Board's (FASB's) recent standards and ongoing projects emphasize fair value measurement in an attempt to increase the relevance of financial statements. This can be seen as part of the FASB's broader emphasis on decision usefulness. Arguably, these same standards and projects have reduced or have the potential to reduce the reliability of accounting, a...

Does XBRL adoption reduce information asymmetry?

a r t i c l e i n f o Keywords: XBRL Information asymmetry Corporate disclosure Firm size Korean stock market This paper examines whether or not XBRL (eXtensible Business Reporting Language) adoption reduces information asymmetry in a stock market context. Student t-tests and multiple regression analysis were employed to examine the effect of XBRL adoption on information asymmetry in the capita...

Incomplete Information

DEFINITION Incomplete information arises in relational databases, when a fact (tuple) has to be inserted in a relation, and values for some required columns are missing. For instance, in an employee database, the phone number of one employee might be missing, as might also the address of another employee. There are numerous reasons for such missing information, e.g. the insertion was done throu...

Does Trust Reduce Concern for Information Privacy in E-commerce

Internet commerce continues to grow rapidly and is expected to exceed $5 trillion in 2005. Nevertheless concern for information privacy has been identified as a major consideration constraining many from internet consumerism. Trust has also been identified as an antecedent to willingness/intent to transact, buy or purchase. This research seeks to specify and support a model that involves additi...

Does Public Information Disclosure Reduce Drinking Water Violations