Journal of Accounting and Economics Vol. 12 No. 4 1990
Information quality and discretionary disclosure
Abstract
Using the model of discretionary disclosure suggested in Verrecchia (1983), I show that an increase in the quality of private information received by a manager results in more disclosure on his part. I also discuss how this result influences a manager's choice over levels of quality.
- DOI
- 10.1016/0165-4101(90)90021-u
- Volume
- 12
- Issue
- 4
- Pages
- 365-380
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref