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Disclosure substitution
Heinle, Mirko S.; Samuels, Delphine; Taylor, Daniel J. - In: Management science : journal of the Institute for … 69 (2023) 8, pp. 4774-4789
Persistent link: https://www.econbiz.de/10014339455
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Guiding through the fog : financial statement complexity and voluntary disclosure
Huay, Wayne; Samuels, Delphine; Taylor, Daniel J. - In: Journal of accounting & economics 62 (2016) 2/3, pp. 234-269
Persistent link: https://www.econbiz.de/10011622190
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Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
Dyer, Travis; Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 62 (2016) 2/3, pp. 270-276
Persistent link: https://www.econbiz.de/10011622191
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Voluntary disclosure when private information and disclosure costs are jointly determined
Kim, Jung Min; Taylor, Daniel J.; Verrecchia, Robert E. - In: Review of accounting studies 26 (2021) 3, pp. 971-1001
Persistent link: https://www.econbiz.de/10012659598