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Discussion of the role of the manager's human capital in discretionary disclosure

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  • Kim, O

Abstract

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Suggested Citation

  • Kim, O, 1999. "Discussion of the role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 183-185.
    • Handle: RePEc:bla:joares:v:37:y:1999:i::p:183-185
    DOI: http://hdl.handle.net/10.2307/2491352
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    Citations

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    Cited by:

    1. Meng, Qingxi & He, Yan & Zhang, Anting & Gong, Xiaoyun, 2023. "Does mandatory operating information disclosure affect stock price crash risk? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
    2. Mason, Paul & Stegemoller, Mike, 2022. "The importance of target information in the acquisition of privately held firms," Journal of Corporate Finance, Elsevier, vol. 77(C).
    3. Atawnah, Nader & Balachandran, Balasingham & Duong, Huu Nhan & Podolski, Edward J., 2018. "Does exposure to foreign competition affect stock liquidity? Evidence from industry-level import data," Journal of Financial Markets, Elsevier, vol. 39(C), pages 44-67.
    4. S. P. Kothari & Susan Shu & Peter D. Wysocki, 2009. "Do Managers Withhold Bad News?," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 241-276, March.
    5. Si Li & Xintong Zhan, 2019. "Product Market Threats and Stock Crash Risk," Management Science, INFORMS, vol. 65(9), pages 4011-4031, September.

    More about this item

    Keywords

    Discretionary disclosures; Human capital; Performance evaluation; Uncertainty;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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