Robert e verrecchia the wharton school university of pennsylvania philadelphia, pa 19104-6365 disclosure, and the cost of capital,” with richard a lambert and christian. Mirko s heinle and robert e verrecchia (2016), bias and the commitment to disclosure, management science, 62 (10), pp 2859-2870 abstract: this paper studies the propensity of firms to. Read an evaluation of “essays on disclosure” and the disclosure literature in accounting, journal of accounting and economics on deepdyve, the largest online rental service for scholarly.
The purpose of this paper is two-fold first, i attempt a taxonomy of the extant accounting literature on disclosure: that is, a categorization of the various models of disclosure in the. Soft information and the stewardship value of accounting disclosure authors authors and affiliations verrecchia re (1983) discretionary disclosure j acc econ 5: 179–194 crossref. Essays on disclosure robert e verrecchia journal of accounting and economics, 2001, vol 32, issue 1-3, 97-180 date: 2001 references: view references in econpapers view complete reference. Voluntary disclosure and information asymmetry in the netherlands - the relevance of this thesis is derived from previously published research papers from which i tried to add something.
Essays on disclosure ∗ robert e verrecchia the wharton school 2400 steinberg hall - dietrich hall university of pennsylvania philadelphia, pa 19104-6365. In this paper i attempt a taxonomy of the extant accounting literature on disclosure and suggest as categories: association-based disclosure, work t. Verrecchia re 1999 disclosure and the cost of capital a discussion journal of from bcb 3 at aarhus universitet.
Diamond, d and r verrecchia (1991) “disclosure, liquidity and the cost of capital” the journal of finance 46, 1325–1360 google scholar dreze, j (1983) “nonspecialist teaching of. Essays on dislosure this study adds to the extant literature on the quality of accounting information disclosure (leuz and verrecchia, 2000 essays on disclosure. The journal of finance vol xlvi, no 4 september 1991 disclosure, liquidity, and the cost of capital douglas w diamond and robert e verrecchia.
It is widely believed that disclosure quality improves investors’ welfare by reducing cost of capital in a competitive market this paper examines this conventional wisdom by studying a. Journal of accounting and economics 32 (2001) 97–180 essays on disclosure$ robert everrecchia the wharton school, university of pennsylvania, 2400 steinberg–dietrich hall. Journal of accounting and economics 32 (2001) essays on disclosure $ robert everrecchia the wharton school, university of pennsylvania, 2400 steinberg dietrich hall, philadelphia, pa . Auditing standards, increased accounting disclosure and information asymmetry : evidence from an emerging market the interest in accounting disclosure and audit quality by academics.
Verrecchia, re (2001) essays on disclosure journal of accounting and economics, 32, 97-180. This paper examines the impact of fair value accounting on corporate disclosure after the implementation of the new accounting standards in china we find that the frequency of management. As anyone: see, for example, my 2001 survey paper “essays on disclosure,” journal of accounting and economics 32 4 a variety of explanations for the importance of the statement of net. Essays on disclosure the first essay concerns association-based disclosure research, the second examines discretionary-based disclosure research, and the third reviews efficiency-based.