Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures

Christine A. Botosan

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Abstract

Christine A. Botosan, Mary S. Harris, Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures, Journal of Accounting Research, Vol. 38, No. 2 (Autumn, 2000), pp. 329-353

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1986Asset pricing and the bid-ask spread 1997Disclosure level and the cost of equity capital.1996Corporate Disclosure Policy and Analyst Behavior.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1993Differences of Opinion Make a Horse Race 1995Differential Interpretation of Public Signals and Trade in Speculative Markets 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

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