Ettredge, Vernon Richardson and Susan Scholz, of University of
Kansas, have been selected to receive a Steve Berlin/CITGO
grant to study "Determinants of Voluntary Disclosure of
Financial Data at Corporate Web Sites." Their research
will investigate relations between extent of financial
disclosure at companies' web sites and proxies for companies'
incentives to disclose. These proxies include firm and
investor class characteristics (e.g., proportion retail, as
opposed to institutional, investors). The results of this
study will enhance our understanding of the strategic use of
disclosure of financial information via electronic media to
reduce information asymmetries.
The purpose of the
Steve Berlin/CITGO annual grant program is to fund research
that enhances our understanding of issues managers face in
reporting to the public the past and anticipated future
performance of their companies. Research proposals are
solicited through announcements in Accounting Education
News and are due by March 15 each year.
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