Voluntary versus mandatory disclosure
Year of publication: |
2021
|
---|---|
Authors: | Bertomeu, Jeremy ; Vaysman, Igor ; Xue, Wenjie |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 26.2021, 2, p. 658-692
|
Subject: | Disclosure regulations | Securities laws | Standards | Conservatism | Mechanism design | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Wertpapierrecht | Securities law | Mechanismus-Design-Theorie | Selbstverpflichtung | Voluntary agreement | Asymmetrische Information | Asymmetric information |
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