Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures

Ca Botosan and Ms Harris

Journal of Accounting Research, 2000, vol. 38, issue 2, 329-353

Keywords: Voluntary disclosure; Disclosure policy; Segment reporting; Disclosure quantity (search for similar items in EconPapers)
JEL-codes: D82 G12 G14 G32 M41 (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (79)

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DOI: 10.2307/2672936

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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