Disclosure of outsourcing in the annual report: Causes and market returns effects

Firms increasingly are utilizing outsourcing to enhance or maintain their competitiveness. Prior research shows that capital markets value a firm's decision to outsource. This study uses a sample of firms announcing outsourcing arrangements in a press release to examine which factors are associ...

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Veröffentlicht in:	International journal of accounting information systems 2012-12, Vol.13 (4), p.382-402
Hauptverfasser:	Premuroso, Ronald F., Skantz, Terrance R., Bhattacharya, Somnath
Format:	Artikel
Sprache:	eng
Schlagworte:	Annual reports Capital markets Disclosure Outsourcing Regression analysis Signaling Stock prices Studies Voluntary disclosure
Online-Zugang:	Volltext
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