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Volumn 34, Issue 1-3, 2003, Pages 311-318

Discussion of "compensation policy and discretionary disclosure"

Author keywords

Disclosure; Management incentive; Stock based compensation

Indexed keywords


EID: 0037222411     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00076-9     Document Type: Note
Times cited : (11)

References (13)
  • 1
    • 0002854219 scopus 로고    scopus 로고
    • CEO stock option awards and voluntary corporate disclosure
    • Aboody, D., Kasznik, R., 2000. CEO stock option awards and voluntary corporate disclosure. Journal of Accounting and Economics 29, 73-100.
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 73-100
    • Aboody, D.1    Kasznik, R.2
  • 2
    • 0012319061 scopus 로고    scopus 로고
    • The relation among capital markets, financial disclosure, production efficiency, and insider trading
    • Baiman, S., Verrecchia, R., 1996. The relation among capital markets, financial disclosure, production efficiency, and insider trading. Journal of Accounting Research 36, 167-190.
    • (1996) Journal of Accounting Research , vol.36 , pp. 167-190
    • Baiman, S.1    Verrecchia, R.2
  • 3
    • 84942585214 scopus 로고
    • Disclosure, liquidity, and the cost of capital
    • Diamond, D., Verrecchia, R., 1991. Disclosure, liquidity, and the cost of capital. Journal of Finance 46, 1325-1360.
    • (1991) Journal of Finance , vol.46 , pp. 1325-1360
    • Diamond, D.1    Verrecchia, R.2
  • 4
    • 0000272926 scopus 로고
    • Disclosure of nonproprietary information
    • Dye, R., 1985. Disclosure of nonproprietary information. Journal of Accounting Research 23, 123-145.
    • (1985) Journal of Accounting Research , vol.23 , pp. 123-145
    • Dye, R.1
  • 5
    • 0035540338 scopus 로고    scopus 로고
    • Conservatism, optimal disclosure, and the timeliness of financial reports
    • Gigler, F.B., Hemmer, T., 2001. Conservatism, optimal disclosure, and the timeliness of financial reports. The Accounting Review 76, 471-493.
    • (2001) The Accounting Review , vol.76 , pp. 471-493
    • Gigler, F.B.1    Hemmer, T.2
  • 6
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healy, P., Hutton, A., Palepu, K.G., 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16, 485-520.
    • (1999) Contemporary Accounting Research , vol.16 , pp. 485-520
    • Healy, P.1    Hutton, A.2    Palepu, K.G.3
  • 7
    • 0035639406 scopus 로고    scopus 로고
    • The impact of securities litigation reform and the disclosure of forward-looking information by high technology firms
    • Johnson, M., Kasznik, R., Nelson, K.K., 2001. The impact of securities litigation reform and the disclosure of forward-looking information by high technology firms. Journal of Accounting Research 39, 297-327.
    • (2001) Journal of Accounting Research , vol.39 , pp. 297-327
    • Johnson, M.1    Kasznik, R.2    Nelson, K.K.3
  • 8
    • 0001115789 scopus 로고
    • Disclosure when the market is unsure of information endowment by managers
    • Jung, W.-O., Kwon, Y.K., 1988. Disclosure when the market is unsure of information endowment by managers. Journal of Accounting Research 26, 146-153.
    • (1988) Journal of Accounting Research , vol.26 , pp. 146-153
    • Jung, W.-O.1    Kwon, Y.K.2
  • 9
  • 10
    • 20144377710 scopus 로고    scopus 로고
    • The role of the manager's human capital in discretionary disclosure
    • Nagar, V., 1999. The role of the manager's human capital in discretionary disclosure. Journal of Accounting Research 37 (Supplement), 167-181.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 167-181
    • Nagar, V.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.