The Nature of the Interaction between Mandatory and Voluntary Disclosures

The Nature of the Interaction between Mandatory and Voluntary Disclosures ABSTRACT This paper demonstrates the crucial role that firms' mandatory disclosures play in determining their voluntary disclosure strategies. It also shows how a firm's propensity for providing voluntary disclosures relates to various features of the mandatory disclosure environment and disclosure regulation. The special case of choosing between aggregated and disaggregated disclosures serves as an illustration of the model's applicability. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting Research Wiley

The Nature of the Interaction between Mandatory and Voluntary Disclosures

Journal of Accounting Research, Volume 43 (4) – Sep 1, 2005

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Publisher
Wiley
Copyright
Copyright © 2005 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0021-8456
eISSN
1475-679X
DOI
10.1111/j.1475-679X.2005.00183.x
Publisher site
See Article on Publisher Site

Abstract

ABSTRACT This paper demonstrates the crucial role that firms' mandatory disclosures play in determining their voluntary disclosure strategies. It also shows how a firm's propensity for providing voluntary disclosures relates to various features of the mandatory disclosure environment and disclosure regulation. The special case of choosing between aggregated and disaggregated disclosures serves as an illustration of the model's applicability.

Journal

Journal of Accounting ResearchWiley

Published: Sep 1, 2005

References

  • The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports
    Clarkson, Clarkson; Kao, Kao; Richardson, Richardson
  • The Effects of Line of Business Reporting on Competition in Oligopoly Settings
    Feltham, Feltham; Gigler, Gigler; Hughes, Hughes
  • Disclosure Laws and Takeover Bids
    Grossman, Grossman; Hart, Hart
  • Earnings Performance and Discretionary Disclosure
    Miller, Miller
  • Essays on Disclosure
    Verrecchia, Verrecchia

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