The Nature of the Interaction between Mandatory and Voluntary Disclosures

Journal of Accounting Research, Vol. 43, pp. 593-621, September 2005

29 Pages Posted: 8 May 2006

Date Written: 2004-11-17

Abstract

This paper demonstrates the crucial role that firms` mandatory disclosures play in determining their voluntary disclosure strategies. It also shows how a firm`s propensity for providing voluntary disclosures relates to various features of the mandatory disclosure environment and disclosure regulation. The special case of choosing between aggregated and disaggregated disclosures serves as an illustration of the model`s applicability.

Suggested Citation

Einhorn, Eti, The Nature of the Interaction between Mandatory and Voluntary Disclosures (2004-11-17). Journal of Accounting Research, Vol. 43, pp. 593-621, September 2005, Available at SSRN: https://ssrn.com/abstract=876682 or http://dx.doi.org/10.1111/j.1475-679X.2005.00183.x

Eti Einhorn (Contact Author)

Tel Aviv University ( email )

P.O. Box 39010
Ramat Aviv, Tel Aviv, 69978
Israel

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