Berger, Philip G.; Choi, Jung Ho; Tomar, Sorabh - 2019
studying whether withholding disaggregated cost information affects productivity. We hypothesize that, by withholding, a firm … mandated Cost of Sales disaggregation, we find withholding firms' productivity subsequently increases (relative to disclosers …'). We then investigate the mechanism and show non-disclosers have cost structures distinct from those of their peers. Such …