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Political information flow and management guidance

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Voluntary reporting incentives and reporting quality : evidence from a reporting regime change for private firms in Taiwan

Chi, Wuchun; Dhaliwal, Dan S.; Li, Oliver Zhen; Lin, … - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1462-1489

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The information content of mandatory risk factor disclosures in corporate filings

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Discussion of "board interlocks and the diffusion of disclosure policy"

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Board interlocks and the diffusion of disclosure policy

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Corporate social responsibility disclosure and the cost of equity capital : the roles of stakeholder orientation and financial transparency

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Internal control disclosures, monitoring, and the cost of debt

Dhaliwal, Dan S.; Hogan, Christopher; Trezevant, Robert; … - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1131-1156

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Nonfinancial disclosure and analyst forecast accuracy : international evidence on corporate social responsibility disclosure

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Does the firm information environment influence financing decisions? : a test using disclosure regulation

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The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Campbell, John L. - 2014

Beginning in 2005, the SEC mandated firms to include a “risk factor” section in their Form 10-K to discuss “the most significant factors that make the company speculative or risky.” This suggests that regulators believe that investors benefit from disclosures about firm risk and...

Persistent link: https://www.econbiz.de/10013069136