Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?
Published Online:2 Nov 2023https://doi.org/10.1287/mnsc.2023.4961
Supplemental Material
The replication files for this article are available HERE.
Volume 70, Issue 9
September 2024
Pages 5627-6482, iii-v
Article Information
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- Received:April 19, 2021
- Accepted:March 01, 2023
- Published Online:November 02, 2023
Copyright © 2023, INFORMS
Cite as
Spencer Young (2023) Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?. Management Science 70(9):6280-6301.
https://doi.org/10.1287/mnsc.2023.4961
Keywords
The author appreciates helpful comments and suggestions from his dissertation committee, Rick Mergenthaler (chair), Mei Cheng, Jayanthi Sunder, and Jeff Yu. The author also is grateful for helpful feedback from an anonymous editor and two anonymous reviewers, Russ Golden (FASB chair 2013–2020), James Leisenring (FASB 1987–2000), Spencer Anderson, Musaib Ashraf, Brad Blaylock, Agnes Cheng, Lin Cheng, Andrew Cuccia, Katharine Drake, Scott Emett, Dipankar Ghosh, Karen Hennes, Max Hewitt, Jacob Jaggi, Steve Kaplan, David Kenchington, Noah Myers, Richard Price, Mason Snow, Jared Stanfield, Shyam Sunder (University of Arizona), Shyam Sunder (Yale), Laurie Young, and workshop participants at The University of Oklahoma, Utah State University, The University of Arizona, Santa Clara University, and The University of Missouri.
