-for-performance sensitivity of the compensation and its disclosure as two dimensions of the board remuneration systems in the European countries. …

flow statement are mandated under many GAAP regimes, its disclosure has not been mandatory in Germany until recently …

This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii … (Milgrom/Roberts) – regulation of disclosure standards can also be seen as a function of the institutional setting, e.g. of the …

Discretionary disclosure theory suggests that firms incentives to provide proprietary versus non …

role in encouraging companies to make effective disclosure ... …

critical for addressees. This paperextents the literature on voluntary disclosure investigating human capital disclosure … measuredby a disclosure index score of the German HDAX companies. In addition, determinantsof human capital disclosure are …

This paper investigates the extent to which voluntary disclosure quality (VDQ) of firms isreflected in equity prices …