homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial … characteristics of each group. This methodology is illustrated by a study of disclosure on provisions by large French firms. The … results show that the disclosure pattern is related to provision intensity, size, leverage, profit and maket expectation, but …

law. After addressing the semantic confusion existing between openness and transparency, it attempts – through a textual …

Transparency is one of the fundamental norms that structure our contemporary individual, organizational and social … authors undertake a conceptual genealogy of the powerful notion of transparency. Starting with its Enlightenment roots, they … explore the multiple competing and conflicting mobilizations of the notion of transparency through time to liberate, to …

an “illusion of trustworthiness” that is difficult to escape for investors. An element of such illusion, we suggest, is …

This paper proposes a model of the decision-maker’s confidence in his probability judgements, in terms of an … comparative aversion to lack of confidence, or ambiguity aversion, and allows the definition of an ambiguity premium. It is shown …’s confidence. A simple portfolio example is presented. …

indeterminate if and only if her confidence in the relevant beliefs does not match up to the stakes involved in the decision. The … author uses the model of confidence in beliefs introduced in Hill (2013), and axiomatise a class of models, differing from …’s confidence from her attitude to choosing in the absence of confidence. The model naturally suggests two possible strategies for …