The DOI matches its Crossref record; 70 of the 70 references it cites were found in a registry or an index.
Proprietary Costs and the Disclosure of Information About Customers
Open accessAbstract
In deciding how much information about their firms’ customers to disclose, managers face a trade off between the benefits of reducing information asymmetry with capital market participants and the costs of aiding competitors by revealing proprietary information. This paper investigates the determinants of managers’ choices to disclose information about their firms’ customers using a comprehensive data set of customer‐information disclosures over the period 1976–2006. We find robust evidence in support of the hypothesis that proprietary costs are an important factor in firms’ disclosure choices regarding information about large customers.
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Cites
Common risk factors in the returns on stocks and bonds
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Akerlof, G. A. (1970) · The Quarterly Journal of Economics · doi:10.2307/1879431 · Cited by 23,016
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
The economic implications of corporate financial reporting
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.01.002 · Cited by 6,316
A Simple Model of Capital Market Equilibrium with Incomplete Information
MERTON, R. C. (1987) · The Journal of Finance · doi:10.1111/j.1540-6261.1987.tb04565.x · Cited by 5,811
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The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools
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Cited by
The benefits of specific risk-factor disclosures
Hope, O.-K., Hu, D., & Lu, H. (2016) · Review of Accounting Studies · doi:10.1007/s11142-016-9371-1 · Cited by 532
Glaeser, S. (2018) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2018.04.002 · Cited by 361
The Effects of Common Ownership on Customer-Supplier Relationships
Freeman, K. (2016) · SSRN Electronic Journal · doi:10.2139/ssrn.2873199 · Cited by 29
Gros, M., & Koch, S. (2019) · Corporate Ownership and Control · doi:10.22495/cocv16i1c1art4 · Cited by 5
Metadata
- Authors
- ELLIS, J. A., FEE, C. E., & THOMAS, S. E.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2012-04-11
- Volume
- 50
- Issue
- 3
- Pages
- 685-727
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W3123245762
- Cited by
- 518
- References
- 70
- FWCI
- 62.44
- Type
- journal article
- Language
- en
- Open access
- green
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- ELLIS, J. A., FEE, C. E., & THOMAS, S. E. (2012). Proprietary Costs and the Disclosure of Information About Customers. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2012.00441.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
