Economic consequences of key performance indicators' disclosure quality
نویسندگان
چکیده
منابع مشابه
The Economic Consequences of Increased Disclosure
Economic theory suggests that a commitment by a firm to increased levels of disclosure should lower the information asymmetry component of the firm's cost of capital. But while the theory is compelling, so far empirical results relating increased levels of disclosure to measurable economic benefits have been mixed. One explanation for the mixed results among studies using data from firms public...
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ژورنال
عنوان ژورنال: International Review of Financial Analysis
سال: 2015
ISSN: 1057-5219
DOI: 10.1016/j.irfa.2015.03.005