Discretionary Disclosure: A Note

• 1 June 2001
• journal article
• Published by Wiley in Abacus
• Vol. 37  (2) , 233-247
• https://doi.org/10.1111/1467-6281.00085

Abstract

Keywords

• FUNCTION
• MODELS
• THRESHOLD
• INTUITION
• DISCRETIONARY
• PRECISE
• LEVEL OF DISCLOSURE
• VERRECCHIA
• COST OF DISCLOSURE