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Do Managers Convey Information via Voluntary Disclosure when GAAP Limits their Discretion?

Hribar, Paul - 2020

We examine whether managers convey more information via voluntary disclosure channels when standard-setters limit managers' discretion in GAAP. We estimate the extent to which standard setters limit managers' discretion by counting the number of times obligatory modal verbs are mentioned in the...

Persistent link: https://www.econbiz.de/10012850517

Financial Disclosure Transparency and Employee Wages

Bai, John (Jianqiu) - 2020

, especially when employees bear greater information acquisition costs, have more influence in the wage-setting process, and own …

Persistent link: https://www.econbiz.de/10012853092

The Effect of Investor Inattention on Voluntary Disclosure

Basu, Riddha - 2020

We employ a quasi-natural experiment to examine the effect of investor inattention on firms' voluntary disclosure. While prior research focuses on when managers make mandatory disclosures within a given quarter, we examine whether investor inattention influences what managers voluntarily...

Persistent link: https://www.econbiz.de/10012853451

Voluntary Disclosure Research : Which Theory Is Relevant?

Cotter, Julie - 2019

underlying paradigm differences which are related to incentives to disclose and the costs and benefits considered by each theory … voluntary corporate disclosuresand to provide guidance about the choice of a suitable theory or theories for different types of ….The choice of a suitable theory to underpin the research depends on the type of information disclosure being examined and the …

Persistent link: https://www.econbiz.de/10012861089

Theories and Determinants of Voluntary Disclosure

Shehata, Nermeen F. - 2014

literature include agency theory, signalling theory, capital need theory, and legitimacy theory. Determinants of voluntary …

Persistent link: https://www.econbiz.de/10013053404

Enforcement and disclosure

Franke, Benedikt; Simons, Dirk - 2022

Our model combines disclosure requirements and enforcement rules to analyze the impact of enforcement on firms’ reporting behavior. Starting from a voluntary disclosure model with stochastic information endowment, we add an asymmetric mandatory disclosure rule that requires firms with bad...

Persistent link: https://www.econbiz.de/10013404555

Algorithmic Information Disclosure by Regulators and Competition Authorities

Di Porto, Fabiana - 2019

can provide consumers with targeted co-regulated disclosures; (b) while competition authorities, using their advocacy …

Persistent link: https://www.econbiz.de/10012889522

A should costing approach for manufacturing companies

Mandolini, Marco; Favi, Claudio; Peruzzini, Margherita; … - In: International journal of agile systems and management : … 12 (2019) 4, pp. 382-406

Persistent link: https://www.econbiz.de/10012209216

A measurement of quality costs in industrial organizations

Alsada, Riyadh Y.; Kumar, Yathish - In: Cogent business & management 9 (2022) 1, pp. 1-23

companies interested in measuring, analyzing, and reporting CoQ items (prevention, appraisal, and failure costs) concerned in …

Persistent link: https://www.econbiz.de/10014439692

Product market competition and voluntary corporate social responsibility disclosures

Ryou, Ji Woo; Tsang, Albert; Wang, Kun - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 1215-1259

Persistent link: https://www.econbiz.de/10013280008