This paper attempts to compare policies and practices on the disclosure of external auditing results of deposit taking …

Do credit ratings affect the information content of corporate disclosure? Using novel data on rating analysts to obtain … improving the quality of its own disclosure. Our results are consistent with theories in which improvements in one type of … quality of corporate disclosure …

Despite a substantial literature linking industry concentration, proprietary costs and disclosure, existing evidence is …

role of independent directors on boards and audit committees and media coverage on corporate transparency and disclosure … transparency and disclosure.Methodology: The paper uses the well-developed two-step system Generalised Method of Moment (GMM … agenda setting and agency theories in promoting corporate transparency and disclosure. On the contrary, the boards …

disclosure decisions. I confirm the well-known result that an increase in risk— uncertainty over outcomes—is associated with an … which risk impacts managers’ disclosure decisions have been extensively studied in the accounting literature, no extant … their voluntary disclosure decisions …

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over …

We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference …-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms … that, relative to the control group, cross-listed firms became significantly less opaque after the implementation of SOX …