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We investigate the impact of ownership structure on the extent of voluntary financial disclosure by examining the cross‐sectional variation in the extent of disclosure by newly privatized Czech firms. Owners derive benefits directly from the firm (private benefits of control) and from changes... Full description

1st Person: Makhija, Anil K.
Additional Persons: Patton, James M. verfasserin
Source: in The journal of business : B Vol. 77, No. 3 (2004), p. 457-491
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Type of Publication: Article
Language: English
Published: 2004
Keywords: research-article
Online: Volltext
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