메뉴 건너뛰기




Volumn 39, Issue 3, 2005, Pages 383-409

Selective disclosures in the presence of uncertainty about information endowment

Author keywords

Multiple signals; Private information; Voluntary disclosure

Indexed keywords


EID: 23944490363     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2005.04.002     Document Type: Article
Times cited : (37)

References (24)
  • 1
    • 0000280110 scopus 로고
    • Do the merit matter? A study of settlements in security class actions
    • J.C. Alexander Do the merit matter? A study of settlements in security class actions Stanford Law Review 43 1991 479-598
    • (1991) Stanford Law Review , vol.43 , pp. 479-598
    • Alexander, J.C.1
  • 2
    • 54649085063 scopus 로고    scopus 로고
    • Is there information in an earnings announcement delay?
    • J. Begley P.E. Fischer Is there information in an earnings announcement delay? Review of Accounting Studies 3 1998 347-363
    • (1998) Review of Accounting Studies , vol.3 , pp. 347-363
    • Begley, J.1    Fischer, P.E.2
  • 3
    • 0031287879 scopus 로고    scopus 로고
    • Incremental information content of required disclosures contained in management discussion and analysis
    • S.H. Bryan Incremental information content of required disclosures contained in management discussion and analysis Accounting Review 72 1997 285-301
    • (1997) Accounting Review , vol.72 , pp. 285-301
    • Bryan, S.H.1
  • 4
    • 0000272926 scopus 로고
    • Disclosure of nonproprietary information
    • R.A. Dye Disclosure of nonproprietary information Journal of Accounting Research 23 1985 123-145
    • (1985) Journal of Accounting Research , vol.23 , pp. 123-145
    • Dye, R.A.1
  • 5
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of "Essays on disclosure" and the disclosure literature in accounting
    • R.A. Dye An evaluation of "Essays on disclosure" and the disclosure literature in accounting Journal of Accounting and Economics 32 2001 181-235
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 181-235
    • Dye, R.A.1
  • 6
    • 0003303655 scopus 로고
    • Voluntary disclosure: Robustness of the unraveling result and comments on itsee importance
    • R. Grieson (Eds) Lexington Books New York
    • J. Farrell Voluntary disclosure: Robustness of the unraveling result and comments on itsee importance in: R. Grieson (Eds) Antitrust and Regulation 1986 Lexington Books New York 91-103
    • (1986) Antitrust and Regulation , pp. 91-103
    • Farrell, J.1
  • 7
    • 0011595074 scopus 로고
    • Theories and tests of 'blind bidding'in sealed bid auctions
    • R. Forsythe R. Isaac T. Palfrey Theories and tests of 'blind bidding' in sealed bid auctions Rand Journal of Economics 20 1989 218-238
    • (1989) Rand Journal of Economics , vol.20 , pp. 218-238
    • Forsythe, R.1    Isaac, R.2    Palfrey, T.3
  • 9
    • 0000465144 scopus 로고
    • The informational role of warranties and private disclosure about product quality
    • S.J. Grossman The informational role of warranties and private disclosure about product quality Journal of Law and Economics 24 1981 461-483
    • (1981) Journal of Law and Economics , vol.24 , pp. 461-483
    • Grossman, S.J.1
  • 10
    • 0002049527 scopus 로고
    • Evidence on the incremental information content of additional firm disclosures made concurrently with earnings
    • R.E. Hoskin J.S. Hughes W.E. Ricks Evidence on the incremental information content of additional firm disclosures made concurrently with earnings Journal of Accounting Research 24 Suppl. 1986 1-32
    • (1986) Journal of Accounting Research , vol.24 , Issue.SUPPL. , pp. 1-32
    • Hoskin, R.E.1    Hughes, J.S.2    Ricks, W.E.3
  • 11
    • 0346267870 scopus 로고    scopus 로고
    • The role of supplementary statements with management earnings forecasts
    • A.P. Hutton G.S. Miller D.J. Skinner The role of supplementary statements with management earnings forecasts Journal of Accounting Research 41 2003 867-890
    • (2003) Journal of Accounting Research , vol.41 , pp. 867-890
    • Hutton, A.P.1    Miller, G.S.2    Skinner, D.J.3
  • 12
    • 0005636245 scopus 로고    scopus 로고
    • Shareholder wealth effects of the Private Securities Litigation Reform Act of 1995
    • M.F. Johnson R. Kasznik K.K. Nelson Shareholder wealth effects of the Private Securities Litigation Reform Act of 1995 Review of Accounting Studies 5 2000 217-232
    • (2000) Review of Accounting Studies , vol.5 , pp. 217-232
    • Johnson, M.F.1    Kasznik, R.2    Nelson, K.K.3
  • 13
    • 0035639406 scopus 로고    scopus 로고
    • The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms
    • M.F. Johnson R. Kasznik K.K. Nelson The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms Journal of Accounting Research 39 2001 297-327
    • (2001) Journal of Accounting Research , vol.39 , pp. 297-327
    • Johnson, M.F.1    Kasznik, R.2    Nelson, K.K.3
  • 14
    • 0001115789 scopus 로고
    • Disclosure when the market is unsure of information endowment of managers
    • W.O. Jung Y.K. Kwon Disclosure when the market is unsure of information endowment of managers Journal of Accounting Research 26 1988 146-153
    • (1988) Journal of Accounting Research , vol.26 , pp. 146-153
    • Jung, W.O.1    Kwon, Y.K.2
  • 15
    • 0000261213 scopus 로고
    • To warn or not to warn: Management disclosures in the face of an earnings surprise
    • R. Kasznik B. Lev To warn or not to warn: Management disclosures in the face of an earnings surprise Accounting Review 70 1995 113-134
    • (1995) Accounting Review , vol.70 , pp. 113-134
    • Kasznik, R.1    Lev, B.2
  • 16
    • 84984230687 scopus 로고
    • Market-induced information disclosures: An experimental markets investigation
    • R.R. King D.E. Wallin Market-induced information disclosures: An experimental markets investigation Contemporary Accounting Research 8 1991a 170-197
    • (1991) Contemporary Accounting Research , vol.8 , pp. 170-197
    • King, R.R.1    Wallin, D.E.2
  • 17
    • 0002858606 scopus 로고
    • Voluntary disclosures when seller's level of information is unknown
    • R.R. King D.E. Wallin Voluntary disclosures when seller's level of information is unknown Journal of Accounting Research 29 1991b 96-108
    • (1991) Journal of Accounting Research , vol.29 , pp. 96-108
    • King, R.R.1    Wallin, D.E.2
  • 19
    • 0000513419 scopus 로고
    • Good news and bad news: Representation theorems and applications
    • P. Milgrom Good news and bad news: Representation theorems and applications Bell Journal of Economics 12 1981 380-391
    • (1981) Bell Journal of Economics , vol.12 , pp. 380-391
    • Milgrom, P.1
  • 20
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news
    • D.J. Skinner Why firms voluntarily disclose bad news Journal of Accounting Research 32 1994 38-60
    • (1994) Journal of Accounting Research , vol.32 , pp. 38-60
    • Skinner, D.J.1
  • 21
  • 22
    • 0001204666 scopus 로고
    • Attributes of news about firms: An analysis of firm-specific news reported in the Wall Street Journal Index
    • R.B. Thompson C. Olsen J.R. Dietrich Attributes of news about firms: An analysis of firm-specific news reported in the Wall Street Journal Index Journal of Accounting Research 25 1987 245-274
    • (1987) Journal of Accounting Research , vol.25 , pp. 245-274
    • Thompson, R.B.1    Olsen, C.2    Dietrich, J.R.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.