The Economic Consequences of Increased Disclosure
نویسندگان
چکیده
منابع مشابه
The Economic Consequences of Increased Disclosure
Economic theory suggests that a commitment by a firm to increased levels of disclosure should lower the information asymmetry component of the firm's cost of capital. But while the theory is compelling, so far empirical results relating increased levels of disclosure to measurable economic benefits have been mixed. One explanation for the mixed results among studies using data from firms public...
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ژورنال
عنوان ژورنال: Journal of Accounting Research
سال: 2000
ISSN: 0021-8456
DOI: 10.2307/2672910