Discussion of Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?
成果类型：
Article
署名作者：
Elliott, W. Brooke
署名单位：
University of Illinois System; University of Illinois Urbana-Champaign
刊物名称：
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN：
0823-9150
DOI：
10.1111/1911-3846.12124
发表日期：
2015
页码：
528-+
关键词：
摘要：
Bloomfield, Hodge, Hopkins and Rennekamp (2015) provide evidence that the disaggregation and location of financial statements items (i.e., coordinated presentation) jointly influence credit analysts' profit margin projections and justifications for a credit downgrade decision. The study provides insights as to the effect of multiple presentation attributes on sophisticated user behavior. In this discussion, I position the paper in the earnings presentation effects literature and broadly discuss some of the advantages and disadvantages of conducing ex ante standard-setting research.
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