We examine the determinants of the disclosure of value-based (VB) performance measures in Germany. We argue that firms are more likely to disclose VB performance measures when information asymmetry...

中文翻译：

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基于价值的绩效衡量指标的披露：来自德国上市公司的证据

我们研究了德国基于价值（VB）绩效衡量指标披露的决定因素。我们认为，当信息不对称时，公司更有可能披露 VB 绩效指标......