- Search
Search
- LoginAccess your ApplicationFor current applicantsOr learn more about our programmes and applyAccess MyINSEADFor current participants and alumni
Related Faculty

Daniel A. Bens
Professor of Accounting and Control
Journal Article
Monahan S., Bens D. A. (2004). Disclosure Quality and the Excess Value of Diversification Journal of Accounting Research, 42(4), (pp691-730).
For a sample of US firm years from 1980 through 1996 the authors document a positive association between the excess value of diversification as defined by Berger and Ofek (1995) and security analyst ratings of voluntary disclosure as developed by the Association for Investment Management and Research.