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Information Externalities and Voluntary Disclosure: Evidence from a Major Customer's Earnings Announcement
The Accounting Review ( IF 5.182 ) Pub Date : 2020-01-30 , DOI: 10.2308/tar-2017-0129
Young Jun Cho 1 , Yongtae Kim 2, 3 , Yoonseok Zang 1
Affiliation  

We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute fo...

中文翻译:

信息外部性和自愿披露:主要客户收入公告的证据

我们研究了供应链上的信息外部性与自愿披露之间的关系。来自主要客户的收益公告(EA)的信息传递可以替代...
更新日期:2020-01-30
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