Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure … the earnings forecast accuracy and forecast dispersion of financial analysts for the previous‐CLC firms in the post … the NCC firms in the post‐Reg. FD period. More importantly, the differences in earnings forecast performance between the …

(CSR). We produce measures of CSR disclosure and explore the determinants of CSR disclosure practices in a cross section of … the extent of disclosure of CSR practices is greater in large companies and also in companies of greater financial …

Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure … extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and …

audit committees treat their report as more than just a regulatory requirement and provide more voluntary disclosure, many …

social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative … on the CSRD of IFIs. It finds that the largest part of CSRD produced by the IFIs is the disclosure of reports of the …

information disclosure (e‐transparency). Design/methodology/approach – This paper's proposed model analyses a sample of Spanish … scientific disciplines, they have not yet been applied in disclosure research.  …

In this paper we use a simultaneous equations model to examine the relationship between analysts' forecasting decisions … analysts' optimism concerning a firm's earnings responds positively to changes in the number of institutions holding the firm …