Non-Disclosure is a form of misrepresentation consisting in the intentional or negligent omission to reveal a material fact in circumstances where a legal or equitable duty to disclose exists, thereby inducing another party to enter or continue a transaction on a mistaken basis.
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182
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507
Exposure, legitimacy, and social disclosure
Dennis M. Patten · Journal of Accounting and Public Policy · 1991 · 1.3K citations
Joseph P. Simmons, Leif D. Nelson, Uri Simonsohn · SSRN Electronic Journal · 2012 · 714 citations · Full text
Proprietary and Nonproprietary Disclosures
Ronald A. Dye · The Journal of Business · 1986 · 494 citations
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University of Georgia
Athens, United States
11 h-index
15 publications
1.1K citations
University of California, Los Angeles
Los Angeles, United States
10 h-index
11 publications
603 citations
Columbia University
New York, United States
9 h-index
22 publications
1.2K citations
Boston College
Boston, United States
7 h-index
8 publications
491 citations
University of Amsterdam
Amsterdam, The Netherlands
7 h-index
16 publications
630 citations
University of Michigan
Ann Arbor, United States
7 h-index
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613 citations
Harvard University
Cambridge, United States
6 h-index
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728 citations
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Toronto, Canada
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434 citations
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11 publications · 901 citations
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10 publications · 426 citations
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- Journal of Accounting Research
JAR · 10 publications · 1.4K citations
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