. Design/methodology/approach – Using companies from the Standard & Poor's 500 index and an annual report disclosure ranking …, the authors employ a standard t-test of means across groups to check for differences in disclosure based on a competitive …

) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach – The … disclosure about innovation. The second model desegregates earnings to assess the relevance of components related to intangibles …. The third model investigates how intangible expenses and voluntary disclosure affect analysts forecast dispersion …

/implications – Results of this study may not extend to smaller firms or to firms that have disclosure policies of always including other …

implications – This research could have implications for stock market regulators as it suggests that mandatory disclosure of highly …

Purpose – Due to insufficient disclosure on open market share repurchases in the USA, at any given point in time …

Purpose – The purpose of this paper is to examine the effect on the cost of capital of increased disclosure that …) disclosure and a cross-sectional research design to examine the associations between open/closed conference calls and three … disclosure that “levels the playing field” for small investors benefits investors as a whole by improving firms' market liquidity …

, and panel treatment effects models. Findings – In line with previous researches, only those firms from high-disclosure …-the-counterissues. In contrast to Level 2/3 issues, the gains are concentrated amongst firms from low-disclosure regimes. No positive … of firms from low-disclosure regimes not to list as exchange traded depositary receipts is warranted. Research …

Purpose – The purpose of this paper is to study the relation between financial analysts’ ratings of firms’ disclosure …/methodology/approach – Measure of the disclosure policy is based on financial analysts’ ratings of the quality of firms’ annual reports, quarterly … regressions of bid-ask spreads on disclosure policy ratings and controls for trading volume, price volatility, and share price …

/methodology/approach – Logistic regression is used to test whether the level of performance graph disclosure decreases with lower relative performance … results suggest that reporting discretion was exercised for management's benefit. The amount of explicit disclosure on …