haku: @author Gigler, F. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Gigler, F. |
| Otsikko: | Self-enforcing voluntary disclosures |
| Lehti: | Journal of Accounting Research
1994 : AUTUMN, VOL. 32:2, p. 224-240 |
| Asiasana: | DISCLOSURE ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | This paper extends previous accounting research which asks why firms do not voluntary disclose all value-relevant information, as implied by, for example, Grossman. While these two models assume disclosures are costless and verifiable, subsequent papers by Dye, Verrecchia etc. suggest firms withhold private information to avoid proprietary costs. In contrast to these models, the author shows that proprietary costs can actually increase voluntary disclosures by generating credibility for such disclosures. |
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