![]() ![]() ![]() Walther c a Stanford University, Stanford, CA 94305-7211, United States b University of Texas at Dallas, Richardson, TX 75080-0321, United States c Northwestern University, Evanston, IL 60208-2002, United States article info Available online 21 October 2010 JEL classification: D80 G12 G14 M41 M43 Keywords: Information environment Voluntary disclosures Mandatory disclosures Regulation Analysts abstract The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. ![]() The financial reporting environment: Review of the recent literature $ Anne Beyer a, Daniel A. ![]()
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