haku: @author Nagar, V. / yhteensä: 4
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| Tekijä: | Nagar, V. |
| Otsikko: | The role of the manager's human capital in discretionary disclosure |
| Lehti: | Journal of Accounting Research
1999 : WINTER, VOL. 37:SUPPLEMENT, p. 167-186 |
| Asiasana: | ROLES MANAGERS HUMAN CAPITAL |
| Kieli: | eng |
| Tiivistelmä: | This study shows that managers' concerns about performance evaluation can affect their discretionary disclosure decisions. Building on Verrecchia's Ä1983Å demonstration that an (unidentified) cost of disclosing can preclude disclosure in the presence of rational expectations, researchers have identified several forms of disclosure costs, such as threat of entry and other competitive concerns. |
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