A Review of the Empirical Disclosure Literature: Discussion

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Accounting Papers
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disclosure
information asymmetry
cost of capital
managerial incentives
corporate governance
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Business Administration, Management, and Operations
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Core, John E
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Healy and Palepu, J. Account. Econ. (2001), this issue, provide a broad review of the empirical disclosure literature. This discussion focuses on the empirical voluntary disclosure literature, and assumes firms’ disclosure policies are endogenously determined by the same forces that shape firms’ governance structures and management incentives. This provides not only a more focused view of the literature, but also alternative explanations for some of the results discussed in Review and specific suggestions for future research.

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2001-09-01
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Journal of Accounting and Economics
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