The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Information Disclosure Strategy
Abstract
Information disclosure activities of most companies are largely limited to compliance with legal requirements and to occasional reactions to external events, such as a negative anlayst report or a proxy contest. However, the absence of a carefully planned and executed disclosure strategy is shortsighted and detrimental to the company and its managers. Such a strategy of voluntary information disclosures has considerable potential for changing stakeholders' perceptions of the company and thereby its market value, for decreasing the cost of capital and consequently enhancing growth, and for improving the terms of trade with supplies and customers as well as reducing the likelihood of regulatory intervention in the firm's affairs. This article outlines the development and implementation of a disclosure strategy.
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Citations
Cites
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
Disclosure, Liquidity, and the Cost of Capital
DIAMOND, D. W., & VERRECCHIA, R. E. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04620.x · Cited by 3,836
Cited by
Ho, S. S. M., & Shun Wong, K. (2001) · Journal of International Accounting, Auditing and Taxation · doi:10.1016/s1061-9518(01)00041-6 · Cited by 1,163
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Boesso, G., & Kumar, K. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710741028 · Cited by 415
García-Meca, E., & Sánchez-Ballesta, J. P. (2010) · European Accounting Review · doi:10.1080/09638180.2010.496979 · Cited by 197
Metadata
- Authors
- Lev, B.
- Venue
- California Management Review
- Publisher
- SAGE Publications
- Published
- 1992-07
- Volume
- 34
- Issue
- 4
- Pages
- 9-32
- ISSN
- 0008-1256 (ISSN-L)
- 2162-8564
- OpenAlex
- W2063198177
- Cited by
- 394
- References
- 2
- FWCI
- 13.72
- Type
- journal article
- Language
- en
- Open access
- closed
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- Lev, B. (1992). Information Disclosure Strategy. California Management Review. https://doi.org/10.2307/41166701
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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.
