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• W3133729713 abstract "Most information that public firms are required to disclose is relatively hard (e.g., historical information), whereas the disclosure of relevant information that is softer in nature (e.g., forward looking information) is typically left to firms’ discretion. The lack of a mandatory requirement to disclose soft information has been at the heart of a number of on-going accounting debates. This study shows that while mandating disclosure increases the frequency of disclosure, it results in a reduction in disclosure quality when information is soft. By exploring this tradeoff, the paper sheds light on the merits of restricting mandatory disclosure requirements to verifiable information and leaving disclosure of soft information unregulated. The value of leaving disclosure unregulated is shown to be maximized when managers are given bonus-based compensation, with minimum performance thresholds and maximum caps, similar to those documented in the literature." @default.
• W3133729713 created "2021-03-15" @default.
• W3133729713 creator A5049096389 @default.
• W3133729713 date "2021-02-14" @default.
• W3133729713 modified "2023-09-28" @default.
• W3133729713 title "Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft" @default.
• W3133729713 hasPublicationYear "2021" @default.
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