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Keywords: proprietary costs
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Journal Articles
The Accounting Review (2023) 98 (3): 229–255.
Published: 01 May 2023
... search disclosure agency costs proprietary costs competition lawsuits The mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors; facilitate capital formation; and maintain fair, orderly, and efficient markets. To achieve this mission, the SEC mandates...
Journal Articles
The Accounting Review (2022) 97 (6): 263–296.
Published: 01 October 2022
...Paul A. Griffin; Hyun A. Hong; Ji Woo Ryou ABSTRACT We examine whether proprietary costs drive R&D-active firms' choice of private loan structure. We find that R&D-active firms are more likely to choose single-lender over multi-lender private loan financing. This is consistent...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (4): 317–344.
Published: 01 July 2022
...) and low proprietary costs from a supplemental voluntary disclosure (wherein the firm discloses its nonaggressive tax planning), firms are likely to voluntarily disclose information that both preempts and supplements the government's mandatory disclosure. Thus, when mandatory disclosures are incomplete...
Journal Articles
The Accounting Review (2021) 96 (5): 1–29.
Published: 01 September 2021
..., and the sign and the source of reserves changes. We also exploit two plausibly exogenous shocks: the tightening of the O&G reserve disclosure rules and the introduction of fracking technology. Additional tests more directly focused on the presence of proprietary costs confirm that the mandated reserve...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (6): 95–126.
Published: 01 November 2018
... negative relation between competition and disclosure require the type of voluntary disclosure to be relevant to the dimension of competition under examination to ensure that firms incur significant proprietary costs of disclosure. In other words, many types of disclosure do not provide actionable...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (2): 137–159.
Published: 01 March 2018
... disclosures proprietary costs We contribute to this literature by examining a potential end-game setting in which a supplier is sued by a third party and makes strategic loss contingency disclosures in the company's financial statements to avoid relationship termination within a supply chain. When...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (2): 117–135.
Published: 01 March 2018
... by investors and the proprietary costs faced by managers affect fund disclosures. Consistent with managers reducing proprietary costs, better-performing funds disclose less quantitative data about performance and holdings, and consistent with the presence of agency costs, riskier funds disclose less...
Includes: Supplementary data
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
The Accounting Review (2017) 92 (3): 57–85.
Published: 01 May 2017
..., but communicate privately with lead lenders, heightened information asymmetry between the lead lenders and the participant lenders induces the lead lenders to retain larger shares of the loans and form more concentrated syndicates. Overall, this study demonstrates that the proprietary costs of disclosure related...
Journal Articles
The Accounting Review (2013) 88 (5): 1769–1804.
Published: 01 September 2013
... disclosure that involves no forecasting. I find that firms are more likely to accelerate material contract filings when forward-looking disclosures could lack credibility or arouse litigation concerns. However, for proprietary cost considerations, firms delay contract filings when facing high (low...