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DISCLOSURE RULES AND PROJECT QUALITY

DISCLOSURE RULES AND PROJECT QUALITY
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Disclosure quality and earnings management

Asia-Pacific Journal of Accounting and Economics, 2001
This study examines the relationship between disclosure quality and earnings management. Corporate disclosure and earnings management are both subject to managers' discretion; therefore, managers are likely to consider their interaction when exercising managerial discretion.
Gerald Lobo
exaly   +2 more sources

Quality disclosure and unauthorized channel choice

International Transactions in Operational Research, 2023
AbstractWhen a manufacturer sells products in two markets, its retailer may create an unauthorized channel to divert products between markets. This paper develops game models to investigate quality disclosure strategy of a manufacturer facing an unauthorized channel.
Xiaohui Yu 0013, Tiaojun Xiao
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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
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The Effect of Patent Disclosure Quality on Innovation

SSRN Electronic Journal, 2020
The patent system grants inventors temporary monopoly rights in exchange for a public disclosure detailing their innovation. These disclosures are meant to allow others to recreate and build on the patented innovation. We examine how the quality of these disclosures affects follow-on innovation.
Travis A. Dyer, Stephen Glaeser, Mark H. Lang, Caroline Sprecher   +3 more
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Director capital and corporate disclosure quality

Journal of Accounting and Public Policy, 2010
Abstract Conventional wisdom regarding board effectiveness emphasizes the role of board composition and incentives in alleviating conflicts of interest. We argue that board capital, however, may be a more important aspect of board efficacy since directors are the highest level agents of shareholders, meet infrequently, and shareholders have limited ...
Reeb, David M., Zhao, Wanli
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