SEC rule significantly impact managers’ disclosure style? And, more interestingly, did the SEC’s recommendations lead … managers to change their disclosure style in filings not under the plain English mandate? Our textual analysis of Form 424, IPO …

Quarterly earnings conference calls are becoming a more pervasive tool for corporate disclosure. However, the extent to …

Purpose – The purpose of this paper is to document the determinants and value relevance of corporate disclosure and …-2008) Findings – The author found positive though statistically insignificant relationship between corporate disclosure and firm …, agency and economic theories of corporate disclosure, the author found firm size, financial leverage, audit quality, age and …

reflections regarding the quality and reliability, the (largely) qualitative nature of disclosure with lack of measurability …, credibility or comparability, and information being biased and self-laudatory in nature with minimal disclosure of negative … empirical quantitative insight regarding the current patterns in responsibility disclosure of the forest-based sector at a …

reflections regarding the quality and reliability, the (largely) qualitative nature of disclosure with lack of measurability …, credibility or comparability, and information being biased and self-laudatory in nature with minimal disclosure of negative … empirical quantitative insight regarding the current patterns in responsibility disclosure of the forest-based sector at a …