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Keywords: unknown information quality
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Journal Articles
Voluntary Disclosure When Information Quality Is Unknown
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 269–297.
Published: 01 March 2025
... disclosure because it ensures that there is only one nondisclosure interval in IPN and only two nondisclosure intervals in DPN. Unknown information quality has also been used in some models of mandatory (but manipulative) financial reporting. Kirschenheiter and Melumad (2002) show that when investors may...
