Accounting Quality and Managerial Incentives for Voluntary Disclosure

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...

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Bibliographic Details
Main Authors: Zang, Yoonseok, KWON, Young Koan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/146
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1399863
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Institution: Singapore Management University
Language: English