Fixing the proprietary cost assumption in discretionary disclosure models
Henry L. Friedman
| Year of publication: |
2024
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|---|---|
| Authors: | Friedman, Henry L. |
| Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 9.2024, 2, p. 17-21
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| Subject: | discretionary disclosure | proprietary costs | modeling assumptions | Unternehmenspublizität | Corporate disclosure | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2023-021 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015179810