2000) was accompanied by tighter disclosure obligations and stronger enforcement action by the corporate regulator (ASIC …

Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have … disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour …. Motivated by the absence of research and using management earnings forecasts (MEFs) as a disclosure proxy, this study examines …

This paper reports the results of experimental asset markets designed to investigate how the public disclosure of … have important policy implications regarding the disclosure of information by the Federal Reserve. In a highly uncertain …

disclosure such as environmental impact and corporate social responsibility. …

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 …

. The disclosure is likely to reduce the firm's cost of equity and debt. On the other hand, information about the firm …’s reserves is likely to attract competitors' attention. Therefore, managers aim to achieve an optimum level of disclosure in the … disclosure of reserves. The change in the rules does not seem to have much effect on the frequency of disclosure. Instead, the …

In this review piece, we survey the literature on the cost of equity capital implications of corporate disclosure and … insights into the selection of proxies for each of our points of interest, cost of equity capital, disclosure quality and …

failure and persistence. In the first essay, hypotheses are developed on the unintended consequences of patenting. Disclosure … domains—and suggests that hazards of disclosure also varies with this breadth. Finally, the third essay examines the effects …