The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions
Shane Heitzman; Charles Wasley; Jerold Zimmerman
| Year of publication: |
2010
|
|---|---|
| Authors: | Heitzman, Shane ; Wasley, Charles ; Zimmerman, Jerold |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 49.2010, 1/2, p. 109-132
|
| Subject: | Auskunftspflicht | Disclosure regulation | Informationswert | Information value | Kosten-Nutzen-Analyse | Cost-benefit analysis | Bilanzierungsgrundsätze | Accounting standards |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003948265