Discretionary Disclosure: A Note.
This article extends the models of discretionary disclosure. The level of disclosure will be affected by the costs of such disclosure. Verrecchia (1983) shows that when the cost of disclosure is fixed then the threshold level of disclosure is positively related to that cost. Verrecchia (1990a) shows...
| Publicado en: | Abacus Vol. 37; no. 2; pp. 233 - 248 |
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| Formato: | Artículo |
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Wiley-Blackwell
Jun2001
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| Acceso en línea: | Ver este registro en EBSCOhost |