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Proprietary Costs and the Disclosure of Information About Customers

Author

Listed:
  • JESSE A. ELLIS
  • C. EDWARD FEE
  • SHAWN E. THOMAS

Abstract

No abstract is available for this item.

Suggested Citation

  • Jesse A. Ellis & C. Edward Fee & Shawn E. Thomas, 2012. "Proprietary Costs and the Disclosure of Information About Customers," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 685-727, June.
  • Handle: RePEc:bla:joares:v:50:y:2012:i:3:p:685-727
    DOI: j.1475-679X.2012.00441.x
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    File URL: http://hdl.handle.net/10.1111/j.1475-679X.2012.00441.x
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    Citations

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    Cited by:

    1. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
    2. repec:wsi:rpbfmp:v:20:y:2017:i:03:n:s0219091517500217 is not listed on IDEAS
    3. Maksimovic, Vojislav & Tham, Mandy & Yook, Youngsuk, 2015. "Demand Shock, Liquidity Management, and Firm Growth during the Financial Crisis," Finance and Economics Discussion Series 2015-96, Board of Governors of the Federal Reserve System (U.S.).
    4. Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue, 2015. "Earnings performance of major customers and bank loan contracting with suppliers," Journal of Banking & Finance, Elsevier, vol. 59(C), pages 384-398.
    5. Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T., 2015. "The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision," Journal of Financial Economics, Elsevier, vol. 116(1), pages 121-143.
    6. Bhargava, Rahul & Faircloth, Sheri & Zeng, Hongchao, 2017. "Takeover protection and stock price crash risk: Evidence from state antitakeover laws," Journal of Business Research, Elsevier, vol. 70(C), pages 177-184.
    7. Bernard, Darren, 2016. "Is the risk of product market predation a cost of disclosure?," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 305-325.
    8. Ole-Kristian Hope & Danqi Hu & Hai Lu, 2016. "The benefits of specific risk-factor disclosures," Review of Accounting Studies, Springer, vol. 21(4), pages 1005-1045, December.
    9. repec:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9415-1 is not listed on IDEAS
    10. Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah, 2016. "Customer concentration risk and the cost of equity capital," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 23-48.
    11. Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014. "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 240-264.
    12. repec:bla:stratm:v:38:y:2017:i:12:p:2486-2507 is not listed on IDEAS
    13. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.

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