INFORMATION QUALITY AND DISCRETIONARY DISCLOSURE

被引：276
|
作者：
VERRECCHIA, RE
机构：
[1] University of Pennsylvania, Philadelphia
来源：
JOURNAL OF ACCOUNTING & ECONOMICS | 1990年 / 12卷 / 04期
关键词：
D O I：
10.1016/0165-4101(90)90021-U
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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. © 1990.
引用
收藏
页码：365 / 380
页数：16
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