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DISCLOSURE RULES AND PROJECT QUALITY

open access: yesDISCLOSURE RULES AND PROJECT QUALITY
openaire  

Disclosure Quality and Earnings Management

SSRN Electronic Journal, 2001
Abstract Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesise that the extent of earnings management is negatively related to corporate disclosure quality.
Gerald J. Lobo, Jian Zhou
openaire   +1 more source

Quality Testing and Disclosure

The RAND Journal of Economics, 1985
Sellers are often more able than consumers to test product quality. We show that whether such firms will voluntarily test quality and disclose what they learn depends in a paradoxical way upon the presence of mandatory disclosure rules: only if disclosure is mandatory will a seller not test and disclose.
Steven Matthews, Andrew Postlewaite
openaire   +1 more source

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