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

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Description

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.

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v, 157 leaves

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Lin, Wen-shan August 1994.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 44 times . More information about this dissertation can be viewed below.

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  • Lin, Wen-shan

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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.

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v, 157 leaves

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UNT Theses and Dissertations

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  • August 1994

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  • March 24, 2014, 8:07 p.m.

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  • May 8, 2017, 12:01 p.m.

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Citations, Rights, Re-Use

Lin, Wen-shan. Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87, dissertation, August 1994; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc277661/: accessed August 16, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .