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Keywords: mandatory disclosure
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Journal Articles
The Accounting Review (2023) 98 (5): 161–186.
Published: 01 September 2023
...Novia X. Chen; Sabrina Chi; Terry Shevlin ABSTRACT Disclosure theory predicts that the likelihood of voluntary disclosures increases with the noise level in mandatory disclosures. We test this prediction by exploiting a unique setting where firms simultaneously provide two forecasts of the same...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (6): 201–232.
Published: 01 October 2022
... of the same firm. 17 real effects disclosure regulation private disclosure mandatory disclosure country-by-country reporting tax transparency tax avoidance tax havens organizational complexity There is widespread interest in the effectiveness and consequences of regulations...
Journal Articles
Journal Articles
The Accounting Review (2022) 97 (4): 259–286.
Published: 01 July 2022
... 2022 expected returns risk premium cost of capital growth voluntary disclosure mandatory disclosure The relation between a firm's disclosures and its risk premium has been studied extensively. A number of theoretical models predict that better disclosure will be negatively associated...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (6): 25–47.
Published: 01 November 2017
... disclosures required for non-EGCs. Our findings are consistent with proprietary cost concerns motivating EGCs to eliminate some of the previously mandatory disclosures, which increases information uncertainty in the IPO market, attracts investors who rely more on private information, and leads EGCs to provide...
Includes: Supplementary data
Journal Articles