Toward a positive theory of disclosure regulation: In search of institutional foundations

Keyphrases

• Voluntary Disclosure 100%
• Disclosure Regulation 100%
• Positive Theory 100%
• Unified Framework 50%
• Testable Hypothesis 50%
• Professional Organizations 50%
• Market Value 50%
• Accounting Choice 50%
• Disclosure Rules 50%
• Accounting Regulation 50%
• Bargaining Process 50%
• Accounting Standards 50%
• Regulatory Institutions 50%
• Elected Politicians 50%
• Institution Choice 50%
• Regulatory Accounting 50%

Economics, Econometrics and Finance

• Corporate Disclosure 100%
• Investors 50%
• Market Value 50%
• Accounting Standards 50%