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Soft information and the stewardship value of accounting disclosure

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Publication:538484
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DOI10.1007/S00291-010-0215-2zbMATH Open1229.91182OpenAlexW2082727134MaRDI QIDQ538484FDOQ538484


Authors: Mirko S. Heinle, Christian Hofmann Edit this on Wikidata


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




Recommendations

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


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)


Cites Work

  • Continuous Auctions and Insider Trading


Cited In (1)

  • Accounting disclosure and real effects





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