References
- Dye , R. 2001 . An evaluation of “essays on disclosure” and the disclosure literature in accounting . Journal of Accounting and Economics , 32 : 181 – 235 .
- Healy , P. and Palepu , K. 2001 . Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature . Journal of Accounting and Economics , 31 : 405 – 40 .
- Ronen , J. and Yaari , V. 2002 . Incentives for voluntary disclosure . Journal of Financial Markets , 5 : 349 – 90 .