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Keywords: inevitable disclosure doctrine
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Journal Articles
The Accounting Review (2022) 97 (2): 135–160.
Published: 01 March 2022
...Wen Chen; Sumi Jung; Xiaoxia Peng; Ivy Xiying Zhang ABSTRACT Exploiting the setting of staggered adoption of the Inevitable Disclosure Doctrine (IDD) in U.S. state courts, we examine how quasi-exogenous restrictions of outside employment opportunities affect CEO compensation structure. The IDD...
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (5): 1–25.
Published: 01 September 2019
...Ashiq Ali; Ningzhong Li; Weining Zhang ABSTRACT This study examines the effect of restrictions on managers' outside employment opportunities on voluntary corporate disclosure. The recognition of the Inevitable Disclosure Doctrine (IDD) by courts in the U.S. states in which the firms...