Results 251 to 260 of about 58,551 (312)

Voluntary quality disclosure in the Labour market

open access: yesJournal of Economic Behavior & Organization
Tom Lane, Minghai Zhou
openaire   +1 more source

Biased voluntary disclosure

Review of Accounting Studies, 2011
We provide a bridge between the voluntary disclosure and the earnings management literature. Voluntary disclosure models focus on managers’ discretion in deciding whether or not to provide truthful voluntary disclosure to the capital market. Earnings management models, on the other hand, concentrate on managers’ discretion in deciding how to bias their
Eti Einhorn, Amir Ziv
exaly   +2 more sources

Voluntary disclosure, mandatory disclosure and the cost of capital

Journal of Business Finance and Accounting, 2019
AbstractWe examine the association between a firm's cost of capital and its voluntary and mandatory disclosures. We include two types of mandatory disclosure: those that are a function of periodic reports that are realizations of ex‐ante reporting systems and those that arise due to specific corporate events.
Marlene A Plumlee
exaly   +2 more sources

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