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| Author: | Bens, D.A. |
| Title: | The determinants of the amount of information disclosed about corporate restructuring |
| Journal: | Journal of Accounting Research
2002 : MAR, 40:1, p. 1-20 |
| Index terms: | Corporate restructuring Disclosure Information |
| Language: | eng |
| Abstract: | The information voluntarily disclosed about corporate restructurings is examined in this paper. The FASB's Emerging Issues Task Force reached a consensus opinion about mandatory restructuring disclosures in 1995. These requirements are used to construct a statistic that measures the amount of information voluntarily disclosed for a sample of companies between 1990-93. Disclosure levels increased dramatically when the SEC targeted restructurings as an area for increased oversight in late 1993. |
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