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Optimal disclosure decisions when there are penalties for nondisclosure

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  • Ronald A. Dye

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  • Ronald A. Dye, 2017. "Optimal disclosure decisions when there are penalties for nondisclosure," RAND Journal of Economics, RAND Corporation, vol. 48(3), pages 704-732, August.
    • Handle: RePEc:bla:randje:v:48:y:2017:i:3:p:704-732
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    File URL: http://hdl.handle.net/10.1111/rand.2017.48.issue-3
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    Cited by:

    1. Li, Run, 2022. "Full revelation of expertise before disclosure," Economics Letters, Elsevier, vol. 221(C).
    2. Sun, Yiman, 2024. "A dynamic model of censorship," Theoretical Economics, Econometric Society, vol. 19(1), January.
    3. Dahm, Matthias & González, Paula & Porteiro, Nicolás, 2018. "The enforcement of mandatory disclosure rules," Journal of Public Economics, Elsevier, vol. 167(C), pages 21-32.
    4. Frenkel, Sivan & Guttman, Ilan & Kremer, Ilan, 2020. "The effect of exogenous information on voluntary disclosure and market quality," Journal of Financial Economics, Elsevier, vol. 138(1), pages 176-192.
    5. Schantl, Stefan F. & Wagenhofer, Alfred, 2020. "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, vol. 70(1).
    6. Xu Jiang & Baohua Xin & Yan Xiong, 2023. "The Value of Mandatory Certification: A Real Effects Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 377-413, March.
    7. Anil Arya & Ram N. V. Ramanan, 2023. "Endogenizing Discretion in Disclosures," Management Science, INFORMS, vol. 69(6), pages 3730-3747, June.
    8. Anne Beyer & Ronald A. Dye, 2023. "On the Disclosure of Half-Truths and the Duty to Update," Management Science, INFORMS, vol. 69(7), pages 4283-4311, July.
    9. Jeremy Bertomeu & Edwige Cheynel & Davide Cianciaruso, 2021. "Strategic Withholding and Imprecision in Asset Measurement," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1523-1571, December.
    10. Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021. "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 658-692, June.

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