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Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence · Study

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PreprintProprietary Costs and Disclosure Substitution: Theory and Empirical Evidence

Mirko Stanislav Heinle2018

OA

Preprintgreen2018

Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence

Mirko Stanislav Heinle · Delphine Samuels · Daniel J. Taylor

30 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

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References

2005The economic implications of corporate financial reporting 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2010The financial reporting environment: Review of the recent literature 2004What Determines Corporate Transparency?2004The Economic Implications of Corporate Financial Reporting 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

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2021Strategic Withholding and Imprecision in Asset Measurement 2022Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings

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2022Disclosure Substitutionarticle · 27 shared references 2021Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†article · 17 shared references 2019Reporting Regulation and Corporate Innovationarticle · 14 shared references 2021Non‐Answers During Conference Callsarticle · 14 shared references 2019Mandated Financial Reporting and Corporate Innovationpreprint · 14 shared references 2019Measuring Disclosure Using 8-K Filingsarticle · 13 shared references

Details

Year2018

Typepreprint

Published2018-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations30

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.3173664

openalex_workW2809728408

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