Journal of Accounting Research · 1993 · 246 citations · 17 references
BusinessAccountancyBusiness EconomicsAgency TheoryCorporate DisclosureCorporate ReportingAsymmetric InformationDisclosureDisclosure TheoryInformation AsymmetryInformation EconomicsInformation RevelationDisclosure CostsInformation Disclosure PoliciesMarket Reaction To DisclosurePublic Disclosure PoliciesStrategic Information DisclosureTruthful ReportingValue Revelation Mechanisms
Disclosures, Disclosure informativeness, Disclosure policy, Users of disclosures
17
Strategic Information Transmission
Vincent P. Crawford, Joel Sobel · Econometrica · 1982 · 4.4K citations
Why Firms Voluntarily Disclose Bad News
Douglas J. Skinner · Journal of Accounting Research · 1994 · 2.6K citations
Business, Accountancy, Accounting +17
Relying on the Information of Interested Parties
Paul Milgrom, John Roberts · The RAND Journal of Economics · 1986 · 1.1K citations