Unintended consequences of lowering disclosure thresholds

Kirsten Fanning; Christopher P. Agoglia; M. David Piercey

doi:10.2308/accr-50861

Unintended consequences of lowering disclosure thresholds

Kirsten Fanning
, Christopher P. Agoglia
, M. David Piercey

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	301-320
Number of pages	20
Journal	Accounting Review
Volume	90
Issue number	1
DOIs	https://doi.org/10.2308/accr-50861
State	Published - Jan 1 2015

ASJC Scopus Subject Areas

Accounting
Finance
Economics and Econometrics

Keywords

Dilution effect
Disclosure thresholds
Investor judgment
Persuasion tactics

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10.2308/accr-50861

Cite this

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AU - Piercey, M. David

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KW - Dilution effect

KW - Disclosure thresholds

KW - Investor judgment

KW - Persuasion tactics

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JF - Accounting Review

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Unintended consequences of lowering disclosure thresholds

ASJC Scopus Subject Areas

Keywords

Access to Document

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