The economic consequences of increased disclosure
Article Abstract:
A study of German firms is conducted that have switched to an international reporting regime committing themselves to increased levels of disclosure. The study proved that these firms behave in a predicted direction as compared to firms that employ the German reporting regime.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2000
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The role of supplementary statements with management earnings forecasts
Article Abstract:
The managers' decisions to supplement their firms' management earnings forecasts are investigated. The supplementary statements made by the managers are classified into qualitative soft talk disclosures and verifiable forward-looking statements.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
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International differences in the cost of equity capital: do legal institutions and securities regulation matter?
Article Abstract:
The impact of disclosure and securities regulations on cost of equity capital variance among countries is examined.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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