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| Author: | Gietzmann, M.B. Trombetta, M. |
| Title: | Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital |
| Journal: | Accounting and Business Research
2003 : VOL. 33:3, p. 187-205 |
| Index terms: | Accounting policy Capital Disclosure |
| Language: | eng |
| Abstract: | This research focuses on the interaction of disclosure of accounting policy with subsequent choice over voluntary disclosure of a non-financial performance metric. Regimes are compared and contrasted. |
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