Keywords: C26
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Journal Articles
Journal of Accounting Literature 1–18.
Published: 22 July 2026
... Asymmetric information Earnings Management guidance Analyst forecasts Diligence Objectivity Quality Accuracy Hausman specification test Wald test Bayesian Market efficiency Big data in finance K22 M41 G12 G14 G24 C23 C26 The U.S. Financial Industry Regulatory Authority (FINRA...
Journal Articles
Journal of Accounting Literature (2025) 47 (1): 1–30.
Published: 03 November 2023
... C23 C26 G12 G14 G24 M41 In this paper, we provide a general framework of behavior under asymmetric information that can be applied to a wide array of situations, for instance, accounting audits, quality inspection and regulatory reviews, in order to answer our research question as to how...

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