Construct · 1 fields · 1 citations

Verrecchia disclosure threshold model: a standalone construct

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Accounting

model in which proprietary costs create a threshold below which managers withhold information, so investors cannot read silence as bad news.

In accounting, Verrecchia disclosure threshold model refers to model in which proprietary costs create a threshold below which managers withhold information, so investors cannot read silence as bad news. This meaning comes from Verrecchia (1983) in Journal of Accounting and Economics.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs proprietary costs of disclosure1 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

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