The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management

Ishikawa, Toru

The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management

Ishikawa, Toru

Discussion Papers In Economics And Business, 2015, 2015-09, 1-16

アクセス数:203件（2026-04-05 02:05 集計）

固定URL: https://hdl.handle.net/11094/51604

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タイトル	The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management
著者	著者名 Ishikawa, Toru
キーワード等	Mandatory Disclosure
	Voluntary Disclosure
	Unobservable
	Precision choice
	Relationship
抄録	This paper examines the effects of mandatory disclosure information on unobservable precision choices by management of voluntary disclosure. Prior research articles investigate the precision of information disclosed by management, but they do not consider the relationships between mandatory and voluntary disclosure information. In this paper, I focus on the relationships and analyze precision choices under the situation that there are mandatory and voluntary disclosure. I find that mandatory disclosure information influences precision choices of voluntary disclosure.
出版者	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
収録物名	Discussion Papers In Economics And Business
巻(号)	2015-09
ページ	1-16
刊行年月	2015-05
言語	英語
ハンドルURL	https://hdl.handle.net/11094/51604
NCID	AA1160366X
関連情報 (references)	URI http://www2.econ.osaka-u.ac.jp/library/global/dp/1509.pdf
アクセス権	metadata only access
カテゴリ	ディスカッション／ワーキング・ペーパー DP/WP
カテゴリ	Discussion Papers In Economics And Business

資源タイプ	テクニカルレポート
ローカル資源タイプ	ディスカッション／ワーキング・ペーパー
DCMI資源タイプ	text
DCTERMS.bibliographicCitation	Discussion Papers In Economics And Business. 2015, 2015-09, p. 1-16
DC.title	The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management
DC.creator	Ishikawa, Toru
DC.publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2015-05
DC.relation' scheme='DCTERMS.URI	http://www2.econ.osaka-u.ac.jp/library/global/dp/1509.pdf
DC.subject	Mandatory Disclosure
	Voluntary Disclosure
	Unobservable
	Precision choice
	Relationship
DCTERMS.abstract	This paper examines the effects of mandatory disclosure information on unobservable precision choices by management of voluntary disclosure. Prior research articles investigate the precision of information disclosed by management, but they do not consider the relationships between mandatory and voluntary disclosure information. In this paper, I focus on the relationships and analyze precision choices under the situation that there are mandatory and voluntary disclosure. I find that mandatory disclosure information influences precision choices of voluntary disclosure.
DC.format	51604
citation_title	The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management
citation_author	Ishikawa, Toru
citation_publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
citation_language	英語
citation_date	2015-05
citation_journal_title	Discussion Papers In Economics And Business
citation_volume	2015-09
citation_firstpage	1
citation_lastpage	16
citation_public_url	https://hdl.handle.net/11094/51604
citation_abstract_html_url	http://www2.econ.osaka-u.ac.jp/library/global/dp/1509.pdf

The Relationships between Mandatory and Voluntary Disclosures : Unobservable Precision Choices by Management

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