Incentives and Disincentives for Financial Disclosure: Voluntary Disclosure of Defined Benefit Pension Plan Information by Canadian Firms.
研究加拿大公司自愿披露固定收益养老金计划信息的行为，检验了专有成本、信息成本节约和新闻假说等披露理论。
Abstract Examines Canadian firms' voluntary disclosure of defined benefit pension plan (DBPP) information to test disclosure hypotheses. Disclosure hypotheses development; Canadian pension disclosures; Hypotheses on proprietary costs and information costs savings; News hypothesis of the proprietary cost theory.