Ownership structure and disclosure quality : evidence from management forecasts revisions in Japan
Year of publication: |
November/December 2017
|
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Authors: | Nagata, Kyoko ; Nguyen, Pascal |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 36.2017, 6, p. 451-467
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Subject: | Ownership structure | Management forecasts | Timeliness | Voluntary disclosure | Private information | Eigentümerstruktur | Japan | Unternehmenspublizität | Corporate disclosure | Asymmetrische Information | Asymmetric information | Prognose | Forecast | Öffentlichkeitsarbeit | Public relations | Informationswert | Information value | Führungskräfte | Managers |
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