کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086840 1375277 2011 19 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Isolating the effect of disclosure on information risk
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Isolating the effect of disclosure on information risk
چکیده انگلیسی
► This study examines companies with two classes of shares that entitle their holders to identical cash flow and voting rights but that are available to mutually exclusive sets of investors. ► Price differences between the two classes of shares are higher in firms with a greater disclosure disparity to the two groups of investors. ► This association is more pronounced when the cost (benefit) of information transfer is higher (lower).
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 52, Issue 1, June 2011, Pages 81-99
نویسندگان
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