کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086576 | 1478182 | 2016 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
ترجمه فارسی عنوان
آیا مدیران واقعا از طریق مه مهار می کنند؟ در چالش ها در ارزیابی علل افشای داوطلبانه
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
Guay et al. (2016) document that firms with longer and more complex 10-Ks provide relatively more voluntary disclosure, which they interpret as evidence that managers use voluntary disclosure to mitigate negative effects of complex mandatory disclosure. We review the results of Guay et al. and focus on two main challenges to inferring causality: (1) the coincidence of upward over-time trends in annual report length, complexity, and voluntary disclosure, and (2) the potential for omitted correlated variables, such as changes in firm economics, to drive changes in 10-K textual characteristics and voluntary disclosure. While the results in Guay et al. are extensive and robust, we argue that economic drivers of, and trends in, voluntary disclosure present important avenues for future research.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 62, Issues 2â3, NovemberâDecember 2016, Pages 270-276
Journal: Journal of Accounting and Economics - Volume 62, Issues 2â3, NovemberâDecember 2016, Pages 270-276
نویسندگان
Travis Dyer, Mark Lang, Lorien Stice-Lawrence,