Accounting Quality and Managerial Incentives for Voluntary Disclosure

• Main Authors: Zang, Yoonseok, KWON, Young Koan
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2008
• 主題: voluntary disclosure; mandatory disclosure; bias; accounting quality; Accounting; Corporate Finance; Human Resources Management
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/146; http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1399863

The central focus of this paper is on how the quality of anticipated mandatory accounting reports affects the bias in and likelihood of voluntary management disclosures. Our model integrates two paradigms used to analyze management disclosures, those in which managers choose to disclose or not when...