haku: @author Hartwick, J. / yhteensä: 6
viite: 3 / 6
| Tekijä: | Craighead, J. Hartwick, J. |
| Otsikko: | The effect of CEO disclosure beliefs on the volume of disclosure about corporate earnings and strategy |
| Lehti: | Behavioral Research in Accounting
1998 : VOL. 10 SUPPLEMENT, p. 240-262 |
| Asiasana: | CHIEF EXECUTIVE OFFICERS DISCLOSURE STRATEGY |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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