EDGAR implementation, unionization, and strategic disclosure
| Year of publication: |
2025
|
|---|---|
| Authors: | Aobdia, Daniel ; Cheng, Lin ; Tan, Qin ; Wu, Xuan |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 100.2025, 3, p. 1-34
|
| Subject: | information processing costs | EDGAR implementation | labor unions | proprietary cost of disclosures | strategic disclosures | Unternehmenspublizität | Corporate disclosure | Theorie | Theory | Gewerkschaftsmitgliedschaft | Union membership | Gewerkschaft | Trade union | Informationsverhalten | Information behaviour | Auskunftspflicht | Disclosure regulation |
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