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measure of overconfidence and applied it to the corporate information disclosure. Our findings demonstrated a close … association between managerial overconfidence and both mandatory and voluntary disclosure behaviors exhibited by firms … voluntary disclosure of Corporate Social Responsibility (CSR) information by firms. Furthermore, we observed that overconfident …
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Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the SEC's plain English initiative. We propose defining readability as the effective communication of valuation relevant information. The Fog Index — the...
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This paper investigates disclosure by testing if the game theoretic predictions of unravelling theory are borne out in …). Contrary to theoretical predictions, we find that disclosure decreases linearly with TripAdvisor ratings. We find the same … pattern of disclosure occurs when consumers know the information provider has information to disclose, and when they do not …
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to more disclosure but depends on the level of competition in the market. Conversely, increasing competition does not …
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technologies in the public sector, in particular, the Internet, as a mean of promoting transparency and accountability, through … information disclosure, and for increasing citizens’ trust in government. Therefore, this research focuses on the financial … disclosed. To achieve these objectives this study applies the disclosure index developed by previous authors and adapted to the …
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