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A simple structural estimator of disclosure costs |
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| Authors: | Cheynel E. Liu-Watts M. |
| Affiliation: | 1.Rady School of Management, University of California San Diego, Wells Fargo Hall Hall, 9500 Gilman Drive, La Jolla, CA, 92093, USA ;2.Department of Economics and Accounting, Hunter College CUNY, 695 Park Avenue, Room 1535HW, New York, NY, 10065, USA ; |
| Abstract: | Review of Accounting Studies - This study recovers a simple firm-level measure of disclosure costs implied by the voluntary disclosure theory of Verrecchia (Journal of Accounting and Economics... |
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