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A Review of Firms’ Voluntary Disclosure Decisions With a Focus on CheapTalk Models

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  • Sheehan Rahman

    (Manchester Business School, University of Manchester, United Kingdom. North South University, Dhaka, Bangladesh)

Abstract

This paper reviews managers’ decisions to voluntarily disclose information. The unraveling result is described, which suggests that managers would disclose all information under certain conditions. In particular, the paper focuses on managers’ choice of non-verifiable voluntary disclosure in the light of cheap-talk models. Newman and Sansing (1993), Gigler (1994) and Stocken (2000), among others, have attempted to apply Crawford and Sobel’s (1982) concept of cheap-talk models in disclosure settings. Assuming conditions when there are no apparent costs of misreporting, these studies examined the extent to which managers disclose truthfully and precisely, their incentives for doing so, and the resulting affects on disclosure quality, credibility and managerial reputation.

Suggested Citation

  • Sheehan Rahman, 2012. "A Review of Firms’ Voluntary Disclosure Decisions With a Focus on CheapTalk Models," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 3(3), pages 64-73, December.
    • Handle: RePEc:bra:journl:v:3:y:2012:i:3:p:64-73
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    Cited by:

    1. Tunji Siyanbola, Trimisiu & Ifeanyi Ogbebor, Peter, 2019. "The Relationship Between Accounting Information Disclosures And Investment Decisions Of Listed Firms In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 59-77, June.

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