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Article: Firm Boundaries and Voluntary Disclosure
Title | Firm Boundaries and Voluntary Disclosure |
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Authors | |
Issue Date | 13-Feb-2024 |
Publisher | American Accounting Association |
Citation | Accounting Review, 2024 How to Cite? |
Abstract | We study how vertical integration shapes firms’ public disclosures. Theory suggests that firms can use public disclosure to coordinate with supply chain partners and predicts a substitution between vertical integration and public disclosure of future strategic plans, since the internalization of production reduces the need to publicly coordinate. Using data on the extent of vertical integration, we find that firms that become more vertically integrated reduce their public disclosures about their product strategies and that the reduction is most pronounced for vertically integrated firms with greater internalization of production and those with the largest informational and strategic frictions along the supply chain. |
Persistent Identifier | http://hdl.handle.net/10722/340090 |
ISSN | 2023 Impact Factor: 4.4 2023 SCImago Journal Rankings: 4.640 |
DC Field | Value | Language |
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dc.contributor.author | Bourveau, Thomas | - |
dc.contributor.author | Kepler, John D | - |
dc.contributor.author | She, Guoman | - |
dc.contributor.author | Wang, Lynn Linghuan | - |
dc.date.accessioned | 2024-03-11T10:41:35Z | - |
dc.date.available | 2024-03-11T10:41:35Z | - |
dc.date.issued | 2024-02-13 | - |
dc.identifier.citation | Accounting Review, 2024 | - |
dc.identifier.issn | 0001-4826 | - |
dc.identifier.uri | http://hdl.handle.net/10722/340090 | - |
dc.description.abstract | <p>We study how vertical integration shapes firms’ public disclosures. Theory suggests that firms can use public disclosure to coordinate with supply chain partners and predicts a substitution between vertical integration and public disclosure of future strategic plans, since the internalization of production reduces the need to publicly coordinate. Using data on the extent of vertical integration, we find that firms that become more vertically integrated reduce their public disclosures about their product strategies and that the reduction is most pronounced for vertically integrated firms with greater internalization of production and those with the largest informational and strategic frictions along the supply chain.</p> | - |
dc.language | eng | - |
dc.publisher | American Accounting Association | - |
dc.relation.ispartof | Accounting Review | - |
dc.title | Firm Boundaries and Voluntary Disclosure | - |
dc.type | Article | - |
dc.identifier.doi | 10.2308/TAR-2022-0182 | - |
dc.identifier.eissn | 1558-7967 | - |
dc.identifier.issnl | 0001-4826 | - |