Disclosure substitution

M Heinle, D Samuels, D Taylor - Management Science, 2023 - pubsonline.informs.org
This study develops and tests a simple model of voluntary disclosure in which managers can
choose to withhold (ie, redact) certain elements from mandatory disclosure. We consider a …

Redact to protect? Customers' incentive to protect information and suppliers' disclosure strategies

G Chen, XS Tian, M Yu - Journal of Accounting and Economics, 2022 - Elsevier
We find that suppliers are more likely to redact mandated disclosures when major customers
have proprietary information to protect (in the form of R&D intensity, trade secrets, and …

How is investment efficiency related to investment transparency?

J Chen, DJ Smith, CG Wirth - 30th Australasian Finance and …, 2017 - papers.ssrn.com
The relationship between investment efficiency and investment transparency is investigated
using a sample of Australian listed company capital expenditure announcements between …

Enemies at the Gate: Essays on New Entry Threats in the US Information Technology Industry

Y Pan - 2017 - search.proquest.com
Abstract The Information Technology industry is characterized by constant technological
changes, fast clock speed, and hypercompetitive markets. A significant part of this fast …

[引用][C] Redact when competitors act--examining the threat of rivals' product portfolio modifications

XS Tian, M Yu - 29th Annual Conference on Financial Economics & …, 2018

[引用][C] Technological Peer Pressure and Product Disclosure

S Cao, G Ma, JW Tucker, C Wan - 2016 - Working Paper