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| Author: | Penno, M. |
| Title: | Information quality and voluntary disclosure |
| Journal: | Accounting Review
1997 : APR, VOL. 72:2, p. 275-284 |
| Index terms: | ACCOUNTING INFORMATION QUALITY |
| Language: | eng |
| Abstract: | This paper examines the voluntary disclosure of nonproprietory information using the model of uncertain information endowment developed by Dye (1985) and Farrel (1986), and extended by Jung and Kwon (1988). The paper focuses on a broad family of functions relating to the probability of information acquisition to ex post information quality. The paper shows that for each function there is some region that displays a negative relation between ex-ante information quality and the frequency of disclosure. |
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