-rise office atmosphere pivots on disclosure of knowledge, ideas and data, and lubricated by trust, transparency and accountable …

Nachhaltigkeit und ihrer Kommunikation für die Financial Community. Im Mittelpunkt steht die Frage, ob unternehmerische …The author analyses the importance of corporate sustainability and its communication to the financial community. She … has surveyed financial analysts and financial journalists who are intermediaries in the communication between investors …

communication by the agent (i.e., a self-report). In a simple setting with no communication, alternative labor market frictions lead … signals serve as a veracity check on the agent’s self-report. Finally, such communication sometimes makes delaying the …

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the … discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure …. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure …