Breaking it down : economic consequences of disaggregated cost disclosures
Year of publication: |
2024
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Authors: | Berger, Philip G. ; Choi, Jung Ho ; Tomar, Sorabh |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 70.2024, 3, p. 1374-1393
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Subject: | competition | cost innovation | cost structure | disaggregated cost disclosure | performance dispersion | process innovation | proprietary costs | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Kosten | Costs | Theorie | Theory | Innovation | Produktionskosten | Production costs | Auskunftspflicht | Disclosure regulation |
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