Construct · 1 fields · 1 citations

proprietary costs of disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

costs a firm incurs when disclosed information helps competitors, which creates a threshold below which managers withhold news.

In financial reporting, proprietary costs of disclosure refers to costs a firm incurs when disclosed information helps competitors, which creates a threshold below which managers withhold news. This meaning comes from Verrecchia (1983) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how proprietary costs of disclosure sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs Verrecchia disclosure threshold model1 fields · 1 citationsanchor · a standalone construct information4 fields · 5 citationsjingle · one word, four constructs

References

Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179-194. https://doi.org/10.1016/0165-4101(83)90011-3

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct