Motivations for Changes in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures

By Christine A. Botosan, M. Stanford. 2000

333 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9c90da75f21d6de8c234e01956682e0a7da3870d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Philip G. Berger
2. Daniel A. Bens
3. S. Monahan
4. Rebecca N. Hann
5. Eti Einhorn
6. Audra L. Boone
7. Andrea Prat
8. Ioannis V. Floros

In Finance

1. Philip G. Berger
2. Daniel A. Bens
3. Eti Einhorn
4. S. Monahan
5. Audra L. Boone
6. Andrea Prat
7. Ioannis V. Floros
8. Shane A. Johnson

In Strategy and Management

1. Daniel A. Bens
2. Philip G. Berger
3. S. Monahan
4. Rebecca N. Hann
5. Eti Einhorn
6. Audra L. Boone
7. Andrea Prat
8. Ioannis V. Floros

Citations in the corpus

• Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007, background): “Botosan and Harris (2000) examine the determinants of managers' decisions to voluntarily increase segment disclosure frequency and do not find any association with proprietary costs.”
• Redacting Proprietary Information at the Initial Public Offering (2015, background): “Prior work has produced mixed evidence on whether greater competition increases or decreases firms’ propensity to voluntarily disclose information (Harris 1998; Botosan and Harris 2000; Botosan and Stanford 2005; Rogers and Stocken 2005; Verrecchia and Weber 2006).”