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The Effects of Mandatory Disclosure on Investment Efficiency
Ishikawa, Toru - 2022
the information firms disclose and on investment efficiency when firms have incentives to obtain information from analysts … efficiency …
Persistent link: https://www.econbiz.de/10013293640
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Does Disclosure Improve Efficiency?
Han, Bing - 2014
This paper investigates the efficiency consequences of firm disclosure. Using accounting and financial data in the … reduces the amount of information learned by firms from market prices, which in turn harms investment efficiency. Our results … indicate that disclosure can negatively affect market efficiency and real investment performance in markets where noise trading …
Persistent link: https://www.econbiz.de/10013066403
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The effect of voluntary disclosure on investment inefficiency
Guttman, Illan; Meng, Xiaojing - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 199-223
Persistent link: https://www.econbiz.de/10012439372
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Influence of transparency and disclosures on the dividend distribution decisions in the firms : do profitability and efficiency of firms matter?
Rastogi, Shailesh; Pinto, Geetanjali; Pathak, Amit Kumar; … - In: International Journal of Financial Studies : open … 11 (2023) 4, pp. 1-16
' current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on … this study, a company's dividend policy is influenced by its TD levels, which are controlled by its efficiency and … profitability, efficiency, and dividend distribution choices to ascertain whether the companies' operating effectiveness and …
Persistent link: https://www.econbiz.de/10014485338
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Increased disclosure and investment efficiency
Lai, Shu-miao; Liu, Chih-liang; Wang, Taychang - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 3, pp. 308-327
Persistent link: https://www.econbiz.de/10010411622
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The link between information transparency and investment efficiency : a literature review
Le, Thi Thanh Huyen - In: Business and Economic Research : BER 8 (2018) 4, pp. 71-79
Persistent link: https://www.econbiz.de/10012028287
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The effect of mandatory disclosure on market inefficiencies : evidence from FASB statement no. 161
Campbell, John L.; Khan, Urooj; Pierce, Spencer - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 153-176
Persistent link: https://www.econbiz.de/10012508211
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Pushing a balloon : does corporate risk disclosure matter for investment efficiency?
Khan, Mubashir Ali; Yau, Josephine Tan Hwang; Asri Marsidi - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1021-1048
Persistent link: https://www.econbiz.de/10014504704
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The effects of mandatory ESG disclosure on price discovery efficiency around the world
Zhang, QiYu; Ding, Rong; Chen, Ding; Zhang, Xiaoxiang - In: International review of financial analysis 89 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014467058
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On the Efficiency of Equity-Based Incentives Disclosure and Information Assymetry
Nwogugu, Michael C. I. - 2021
The article seeks to: a) critique existing academic thought on economics of incentives and contracts, b) analyze the impact of Equity-Based Incentives (EBIs) on risk and vice versa; c) show how EBIs cause information assymmetry,and vice versa.The use of EBIs and incentives are heavily influenced...
Persistent link: https://www.econbiz.de/10013228208