Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
By Daniel A. Bens, Philip G. Berger, S. Monahan. 2011
198 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/f42ff33cc76a3c9b6496b52fb6668a839cce2ccf
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In Accounting
- Sandy Klasa
- Eric Yeung
- Darren Bernard
- Ashiq Ali
- Philip G. Berger
- Cristina Gaio
- Leif Atle Beisland
- Bernard Raffournier
Citations in the corpus
- The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, unknown): “Generally speaking, the evidence is consistent with the notion that firms provide fewer segment disclosures due proprietary costs or competitive concerns (Harris, 1998; Berger and Hann, 2003; Leuz, 2004; Botosan and Stanford, 2005; Berger and Hann, 2007; Hope and Thomas, 2008; Bens et al., 2011).”
- The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, unknown): “Researchers can overcome this limitation by examining information that was unobserved by investors, or only revealed ex post (e.g., Bhattacharya and Ritter, 1983; Bens et al., 2011).”
- Tax Avoidance and Geographic Earnings Disclosure (2013, unknown): “On the other hand, disclosure of segment information can result in significant proprietary costs of providing sensitive information to competitors (Hayes and Lundholm 1996; Harris 1998; Botosan and Stanford 2005; Bens, Berger, and Monahan 2011).”
- Industry Concentration and Corporate Disclosure Policy (2014, background): “Bens et al. (2011) argue that public firms competing in an industry with a higher proportion of private firms may disclose less, given that private firms are likely to follow non-disclosure policies.”
- Is the Risk of Product Market Predation a Cost of Disclosure (2016, background): “First, even a small risk of predation could be sufficient to lead an owner-manager to avoid disclosure, so the ex post rate of predation is likely to be 41 See Bens et al. (2011) and Karuna (2007) for similarly constructed measures of product substitutability and costs of entry.”