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The Effect of Voluntary Disclosure on Investment Inefficiency
The Accounting Review ( IF 5.182 ) Pub Date : 2020-02-03 , DOI: 10.2308/tar-2018-0749
Ilan Guttman 1 , Xiaojing Meng 1
Affiliation  

We introduce real decisions (a project choice decision, an investment scale decision, and an information acquisition decision) to the Dye (1985) voluntary disclosure framework and examine how the p...

中文翻译:

自愿披露对投资效率低下的影响

我们将真实的决策(项目选择决策,投资规模决策和信息获取决策)引入Dye(1985)自愿披露框架,并研究其实际效果。
更新日期:2020-02-03
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