Abstract

http://ssrn.com/abstract=1987576
 
 

Citations (2)



 


 



Proprietary Costs and the Disclosure of Information About Customers


Jesse A. Ellis


North Carolina State University

C. Edward Fee


Michigan State University - Department of Finance

Shawn E. Thomas


University of Pittsburgh - Finance Group

November 2, 2011

Journal of Accounting Research, Forthcoming

Abstract:     
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 dataset 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.

Number of Pages in PDF File: 63

Keywords: Proprietary Costs, Disclosure, Customers, Competition

JEL Classification: M41, L14

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Date posted: January 27, 2012  

Suggested Citation

Ellis, Jesse A. and Fee, C. Edward and Thomas, Shawn E., Proprietary Costs and the Disclosure of Information About Customers (November 2, 2011). Journal of Accounting Research, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1987576

Contact Information

Jesse A. Ellis
North Carolina State University ( email )
Poole College of Management
Campus Box 7229
Raleigh, NC 27695
United States
919-515-9670 (Phone)
C. Edward Fee
Michigan State University - Department of Finance ( email )
The Eli Broad College of Business
315 Eppley Center
East Lansing, MI 48824-1122
United States
517-353-2920 (Phone)
517-432-1080 (Fax)
Shawn E. Thomas (Contact Author)
University of Pittsburgh - Finance Group ( email )
372 Mervis Hall
Pittsburgh, PA 15260
United States
412-648-1648 (Phone)
412-648-1693 (Fax)
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