Securities Regulation
The Economic Consequences of Increased Disclosure
Christian Leuz and Robert E. Verrecchia
- Year
- 2000
- Venue
- Journal of Accounting Research
- Level
- Advanced
Summary
Studies firms that committed to higher disclosure levels and evaluates market consequences associated with information asymmetry. The article is useful for connecting reporting choices to liquidity, trading costs, and the empirical assessment of disclosure regulation.
Citation
Christian Leuz and Robert E. Verrecchia. "The Economic Consequences of Increased Disclosure." Journal of Accounting Research, 2000.
DOI: 10.2307/2672910
BibTeX
@article{Leuz2000The,
title = {The Economic Consequences of Increased Disclosure},
author = {Christian Leuz and Robert E. Verrecchia},
year = {2000},
journal = {Journal of Accounting Research},
doi = {10.2307/2672910},
url = {https://doi.org/10.2307/2672910}
}