{"id":"https://openalex.org/W2167543945","doi":"https://doi.org/10.2139/ssrn.236751","title":"Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation","display_name":"Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation","publication_year":2000,"publication_date":"2000-01-01","ids":{"openalex":"https://openalex.org/W2167543945","doi":"https://doi.org/10.2139/ssrn.236751","mag":"2167543945"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.236751","doi":"https://doi.org/10.2139/ssrn.236751","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.236751","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.236751","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081928611","display_name":"Sanjeev Bhojraj","orcid":"https://orcid.org/0000-0001-5681-3500","observed_orcids":["https://orcid.org/0000-0001-5681-3500"]},"institutions":[{"id":"https://openalex.org/I205783295","display_name":"Cornell University","ror":"https://ror.org/05bnh6r87","country_code":"US","type":"education","lineage":["https://openalex.org/I205783295"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sanjeev Bhojraj","raw_affiliation_strings":["Cornell University - Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Ithaca, NY 14853, United States","Cornell University - Samuel Curtis Johnson Graduate School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cornell University - Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Ithaca, NY 14853, United States","institution_ids":["https://openalex.org/I205783295"]},{"raw_affiliation_string":"Cornell University - Samuel Curtis Johnson Graduate School of Management","institution_ids":["https://openalex.org/I205783295"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076662885","display_name":"Walter G. Blacconiere","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210119109","display_name":"Indiana University Bloomington","ror":"https://ror.org/02k40bc56","country_code":"US","type":"education","lineage":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"id":"https://openalex.org/I592451","display_name":"Indiana University","ror":"https://ror.org/01kg8sb98","country_code":"US","type":"education","lineage":["https://openalex.org/I592451"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Walter G. Blacconiere","raw_affiliation_strings":["Indiana University - Kelley School of Business - Department of Accounting, 1309 E. 10th Street, Bloomington, IN 47405, United States","Indiana University - Kelley School of Business - Department of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Indiana University - Kelley School of Business - Department of Accounting, 1309 E. 10th Street, Bloomington, IN 47405, United States","institution_ids":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"raw_affiliation_string":"Indiana University - Kelley School of Business - Department of Accounting","institution_ids":["https://openalex.org/I4210119109","https://openalex.org/I592451"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5114249711","display_name":"Julia M. D'Souza","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205783295","display_name":"Cornell University","ror":"https://ror.org/05bnh6r87","country_code":"US","type":"education","lineage":["https://openalex.org/I205783295"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Julia M. D'Souza","raw_affiliation_strings":["Cornell University - Department of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cornell University - Department of Accounting","institution_ids":["https://openalex.org/I205783295"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5114249711"],"corresponding_institution_ids":["https://openalex.org/I205783295"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":32,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.006599999964237213,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/electricity-sector","display_name":"electric utilities","score":0.9739999771118164},{"id":"https://openalex.org/keywords/utility-deregulation","display_name":"utility deregulation","score":0.8579999804496765},{"id":"https://openalex.org/keywords/regulatory-disclosure","display_name":"regulatory disclosure","score":0.5630000233650208},{"id":"https://openalex.org/keywords/competitor-threats","display_name":"competitor threats","score":0.5759999752044678},{"id":"https://openalex.org/keywords/disclosure-incentives","display_name":"disclosure incentives","score":0.5789999961853027}],"concepts":[{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.4701528549194336},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4641934633255005},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.43598946928977966},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.393871009349823},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3662058413028717},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.32740068435668945},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31585240364074707},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22658655047416687},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1220511794090271}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.236751","doi":"https://doi.org/10.2139/ssrn.236751","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.236751","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.236751","doi":"https://doi.org/10.2139/ssrn.236751","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.236751","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W198902585","https://openalex.org/W1507782914","https://openalex.org/W1593455549","https://openalex.org/W1822015249","https://openalex.org/W1965968450","https://openalex.org/W1986187321","https://openalex.org/W2030418145","https://openalex.org/W2037963015","https://openalex.org/W2053154970","https://openalex.org/W2053255614","https://openalex.org/W2054965424","https://openalex.org/W2069772414","https://openalex.org/W2071659625","https://openalex.org/W2084169808","https://openalex.org/W2094863662","https://openalex.org/W2096904872","https://openalex.org/W2322294553","https://openalex.org/W2332357520","https://openalex.org/W2333932433","https://openalex.org/W2370283259","https://openalex.org/W2767192956","https://openalex.org/W3121412560","https://openalex.org/W3123717826","https://openalex.org/W3125499115","https://openalex.org/W4240533747"],"related_works":["https://openalex.org/W2027214731","https://openalex.org/W2734933904","https://openalex.org/W2037963015","https://openalex.org/W1993790499","https://openalex.org/W2013356308","https://openalex.org/W4206684512","https://openalex.org/W7100421741","https://openalex.org/W2048099901","https://openalex.org/W6905414798","https://openalex.org/W2167108844"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}