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Ownership, competition, and financial disclosure

Birt, J.L; Bilson, Chris M; Smith, Tom; Whaley, Robert E


Empirical research on firms’ (dis)incentives to disclose investigates the effects of a range of variables including information asymmetry, agency costs, political costs, and proprietary costs. Verrecchia (2001) argues that economic-based models of disclosure must establish a link between financial reporting and its economic consequences. In response to Verrecchia (2001) and drawing on the industrial organization and strategic management disciplines we introduce a new variable (measuring insider...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Australian Journal of Management


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