Ownership, competition, and financial disclosure
Birt, J.L; Bilson, Chris M; Smith, Tom; Whaley, Robert E
Description
Empirical research on firms’ (dis)incentives to disclose investigates the effects of a range of variables including information asymmetry, agency costs, political costs, and proprietary costs. Verrecchia (2001) argues that economic-based models of disclosure must establish a link between financial reporting and its economic consequences. In response to Verrecchia (2001) and drawing on the industrial organization and strategic management disciplines we introduce a new variable (measuring insider...[Show more]
Collections | ANU Research Publications |
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Type: | Working/Technical Paper |
URI: | http://hdl.handle.net/1885/43061 http://digitalcollections.anu.edu.au/handle/1885/43061 |
Source: | Australian Journal of Management |
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File | Description | Size | Format | Image |
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F0404.pdf | 264.73 kB | Adobe PDF |
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