The Role of the Manager?S Human Capital in Discretionary Disclosure

Prior studies have characterized Verrecchias (1983) discretionary disclosure costs mainly in terms of competitive concerns. This study shows that separating the managers and the shareholders into two separate, self-interested beings also leads to disclosure costs, precluding discretionary disclosure in certain cases

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Year of publication:	[2000]
Authors:	Nagar, Venky
Publisher:	[2000]: [S.l.] : SSRN
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Notes:	In: Journal of Accounting Research, Supplement, 1999 Volltext nicht verfügbar
Classification:	G31 - Capital Budgeting; Investment Policy ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; M41 - Accounting ; m45 ; J33 - Compensation Packages; Payment Methods
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012788846