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- Title
Financial Disclosure and Regulation.
- Authors
Levy, Moshe; Benita, Golan; Levy, Haim
- Abstract
The article focuses on the regulation of financial disclosure of publicly owned companies in the United States, and whether voluntary disclosure of information will increase the value of a stock. It is assumed that companies will not selectively report only good news while withholding bad news, but that companies can choose what level of unbiased performance information to provide. The disclosure of a firm which will optimize utility will weigh the value of disclosure to stockholders against the cost of such disclosures.
- Subjects
FINANCIAL disclosure; FINANCIAL statements; DISCLOSURE; STOCKHOLDERS equity; AMERICAN business enterprises
- Publication
Journal of Portfolio Management, 2006, Vol 32, Issue 2, p107
- ISSN
0095-4918
- Publication type
Article
- DOI
10.3905/jpm.2006.611811