期刊
JOURNAL OF ACCOUNTING RESEARCH
卷 50, 期 3, 页码 685-728出版社
WILEY-BLACKWELL
DOI: 10.1111/j.1475-679X.2012.00441.x
关键词
-
In deciding how much information about their firms customers to disclose, managers face a trade off between the benefits of reducing information asymmetry with capital market participants and the costs of aiding competitors by revealing proprietary information. This paper investigates the determinants of managers choices to disclose information about their firms customers using a comprehensive data set of customer-information disclosures over the period 19762006. We find robust evidence in support of the hypothesis that proprietary costs are an important factor in firms disclosure choices regarding information about large customers.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据