This response to Barton Beebe explores whether contemporary experience in Europe supports the central arguments advanced by Beebe in The Supressed Misappropriation Origins of Trademark Antidilution Law. The development of E.U. law is largely consistent with the idea that dilution law is in part...

Following IAS/IFRS, the current accounting regime for European life insurance companies is oriented towards delaying the recognition and distribution of profit, and is still largely rooted in requirements for statutory solvency reporting. But, since the late 1980s, some insurers and banks with...

The propensity to disclose information about corporate non-financial performance has grown across Europe as a result both of Regulation no. 1606/2002 and higher market sensitivity to enterprises adopting socially responsible policies. This study starts with a through examination of the...

This study investigates the link between voluntarily declared GRI application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies' reports. The study also examines...

We examine the relationship between the tone of mandatory disclosures and bank risk insolvency to determine what this qualitative information may reveal about bank stability. By using text analysis and the context-specific text dictionaries of Loughran and McDonald, we find that qualitative...

The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...