IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v45y2009i4p429-454.html
   My bibliography  Save this article

Incentives for Non-Disclosure by Corporate Groups

Author

Listed:
  • MICHAEL BRADBURY
  • GRAEME DEAN
  • FRANK L. CLARKE

Abstract

No abstract is available for this item.

Suggested Citation

  • Michael Bradbury & Graeme Dean & Frank L. Clarke, 2009. "Incentives for Non-Disclosure by Corporate Groups," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 429-454.
    • Handle: RePEc:bla:abacus:v:45:y:2009:i:4:p:429-454
    as

    Download full text from publisher

    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2009.00298.x
    File Function: link to full text
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. repec:pal:jorsoc:v:50:y:1999:i:5:d:10.1057_palgrave.jors.2600706 is not listed on IDEAS
    2. repec:bla:joares:v:34:y:1996:i:2:p:261-279 is not listed on IDEAS
    3. repec:bla:joares:v:32:y:1994:i:1:p:38-60 is not listed on IDEAS
    4. Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives for unconsolidated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 141-171, January.
    5. repec:bla:joares:v:7:y:1969:i:1:p:137-159 is not listed on IDEAS
    6. repec:bla:joares:v:38:y:2000:i:2:p:329-353 is not listed on IDEAS
    7. repec:bla:joares:v:19:y:1981:i::p:50-77 is not listed on IDEAS
    8. repec:bla:joares:v:36:y:1998:i:1:p:111-128 is not listed on IDEAS
    9. Hagerman, Robert L. & Zmijewski, Mark E., 1979. "Some economic determinants of accounting policy choice," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 141-161, August.
    10. Darrough, Masako N. & Stoughton, Neal M., 1990. "Financial disclosure policy in an entry game," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 219-243, January.
    11. Klein, Benjamin & Crawford, Robert G & Alchian, Armen A, 1978. "Vertical Integration, Appropriable Rents, and the Competitive Contracting Process," Journal of Law and Economics, University of Chicago Press, vol. 21(2), pages 297-326, October.
    12. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    13. Chowdhry, Bhagwan & Nanda, Vikram, 1994. "Financing of multinational subsidiaries: Parent debt vs. external debt," Journal of Corporate Finance, Elsevier, vol. 1(2), pages 259-281, August.
    14. Whittred, Greg, 1987. "The derived demand for consolidated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 259-285, December.
    15. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    16. Gaver, Jennifer J. & Gaver, Kenneth M., 1993. "Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 125-160, April.
    17. repec:bla:joares:v:28:y:1990:i:1:p:121-143 is not listed on IDEAS
    18. Ross L. Watts, 1977. "Corporate Financial Statements, A Product of the Market and Political Processes," Australian Journal of Management, Australian School of Business, vol. 2(1), pages 53-75, April.
    19. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    20. Fama, Eugene F, 1978. "The Effects of a Firm's Investment and Financing Decisions on the Welfare of Its Security Holders," American Economic Review, American Economic Association, vol. 68(3), pages 272-284, June.
    21. Robert E. Verrecchia & Joseph Weber, 2006. "Redacted Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 44(4), pages 791-814, September.
    22. William Beranek & Ronnie Clayton, 1985. "Risk Differences And Financial Reporting," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 8(4), pages 327-334, December.
    23. Wagenhofer, Alfred, 1990. "Voluntary disclosure with a strategic opponent," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 341-363, March.
    24. Graeme Dean & Frank Clarke & Julie Margret, 2008. "Solvency Solecisms: Corporate Officers' Problematic Perceptions," Australian Accounting Review, CPA Australia, vol. 18(1), pages 71-80, March.
    25. Smiley, Robert, 1988. "Empirical evidence on strategic entry deterrence," International Journal of Industrial Organization, Elsevier, vol. 6(2), pages 167-180.
    26. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    27. repec:bla:joares:v:30:y:1992:i:1:p:137-145 is not listed on IDEAS
    28. Skinner, Douglas J., 1993. "The investment opportunity set and accounting procedure choice : Preliminary evidence," Journal of Accounting and Economics, Elsevier, vol. 16(4), pages 407-445, October.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:45:y:2009:i:4:p:429-454. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.