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Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc277661
Date08 1900
CreatorsLin, Wen-shan
ContributorsRaman, Krishnamurthy K., Spalding, John Barney, Conover, Teresa, Tripathy, Niranjan
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatv, 157 leaves, Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Lin, Wen-shan

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