haku: @author Sansing, R. / yhteensä: 6
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| Tekijä: | Newman, P. Sansing, R. |
| Otsikko: | Disclosure policies with multiple users |
| Lehti: | Journal of Accounting Research
1993 : SPRING, VOL. 31, p. 92-112 |
| Asiasana: | DISCLOSURE POLICY ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | In this article the authors have characterized the nature of disclosures in settings in which a privately informed party, the Incumbent, wishes to influence decisions of two classes of uninformed agents: a representative stockholder and a potential competitor. The distinguishing characteristic of this setting is that the Incumbent provides a public signal of its private information, but the signal need not be truthful. This model applies to financial disclosures that permit some degree of managerial discretion, such as Management Discussion and Analysis, and to voluntary disclosures, such as earnings forecasts, that need not be precise. |
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