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Aggregated, Voluntary and Mandatory Risk Disclosure Incentives : Evidence from UK FTSE All Share Companies

Elshandidy, Tamer - 2013

This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory risk disclosures in the annual report narratives of UK non-financial listed companies. We find that firms characterised by higher levels of systematic, financing risks and risk-adjusted returns and...

Persistent link: https://www.econbiz.de/10013072320

Disclosure Policy in a Mixed Market

Matsui, Kenji - 2018

identifies the optimal disclosure strategies that constitute a perfect Bayesian equilibrium by type of competition and … uncertainty. In Cournot competition, both firms disclose information under cost uncertainty, while only the SOE or neither firm … discloses information under demand uncertainty. Alternatively, in Bertrand competition, only the joint-stock company discloses …

Persistent link: https://www.econbiz.de/10012937745

Corporate Governance Drivers of Voluntary Intellectual Capital Disclosure

Ismail, Tariq Hassaneen - 2013

This study provides further insights on the key corporate governance drivers of intellectual capital (IC) disclosure in Egyptian companies. It uses IC disclosure index of three components; internal capital, external capital, and human capital to identify IC disclosure level in annual reports of...

Persistent link: https://www.econbiz.de/10014191408

Disclosure of information

Great Britain / Commission on Industrial Relations - 1972

Persistent link: https://www.econbiz.de/10000327400

Central bank accountability and transparency : theory and some evidence

Eijffinger, Sylvester C. W.; Hoeberichts, Marco - 2000

The first part of this paper outlines the concept of democratic accountability of central banks, and compares the legal accountability of the ECB with some other central banks (Bank of Canada, Bank of Japan, Bank of England and the Federal Reserve System). In the second part, we present a theory...