search query: @indexterm Chief executive officers / total: 802
reference: 250 / 802
| Author: | Craighead, J. Hartwick, J. |
| Title: | The effect of CEO disclosure beliefs on the volume of disclosure about corporate earnings and strategy |
| Journal: | Behavioral Research in Accounting
1998 : VOL. 10 SUPPLEMENT, p. 240-262 |
| Index terms: | CHIEF EXECUTIVE OFFICERS DISCLOSURE STRATEGY |
| Language: | eng |
| Abstract: | This study investigates the association between managerial disclosure beliefs and firm's disclosure activities. It adopts a cognitive perspective that posits beliefs underlie the performance of behaviors (Fishbein and Ajzen 1975); hence, managerial disclosure beliefs will be related to a firm's voluntary disclosure practices. The results show that managerial disclosure beliefs predict more than 20 percent of the variance in the volume of both earnings disclosures and strategy disclosures. |
SCIMA