Soft information and the stewardship value of accounting disclosure

DOI10.1007/S00291-010-0215-2MaRDI QIDQ538484zbMATH OpenOpenAlexFDO

Authors Mirko S. Heinle, Christian Hofmann

Publication date 25 May 2011

Published in OR Spectrum (Search for Journal in Brave)

Full work available at URL https://repository.upenn.edu/accounting_papers/84

zbMATH Keywords

disclosuremanagerial incentivesfinancial reportingstock-based compensation

Mathematics Subject Classification ID

Production theory, theory of the firm (91B38) Corporate finance (dividends, real options, etc.) (91G50)

Recommendations

• Information design and capital formation
• Accounting disclosure and real effects
• Optimal disclosure policy and undue diligence
• Informational correlation and selective disclosure
• The impact of voluntary disclosure on a firm's investment policy

Cites work

• Continuous Auctions and Insider Trading

Cited in

(1)

• Accounting disclosure and real effects

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