This paper provides an overview of national practices for improving the accountability and performance of SOEs by examining relevant legislation, policies, and practices in Asian and other economies. It assesses these against internationally agreed good practices exemplified by the OECD...

The present research analyses Principles of Corporate Governance G20 OECD in the context of disclosure of information to the specified group of stakeholders – shareholders of a corporation. The analysis of court practice and both positive and negative examples of disclosure of information to...

This paper uses a quality disclosure policy, the Nursing Home Quality Initiative, which mandates the public reporting of quality information on selected dimensions, to investigate how nonprofit nursing homes react to economic incentives. I find that nonprofits are as responsive as for-profits to...

Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...

Provides an analysis of disclosures in fiscal years 2009 and 2010 by the 20 wealthiest private colleges in Massachusetts of their business relationships with firms affiliated with trustees. The study identifies widespread errors and omissions in reporting that raise questions about the quality...

This study exploits the staggered adoption of the inevitable disclosure doctrine (IDD) by U.S. state courts as an exogenous shock that generates variations in the proprietary costs of disclosure. We find that firms respond to IDD adoption by reducing the level of disclosure regarding their...

Encouraging inventors to disclose new inventions is an important economic justification for the patent system, yet the technical information contained in patent applications is often inadequate and unclear. This paper proposes a novel approach to measure disclosure in patent applications using...

This study exploits the staggered adoption of the inevitable disclosure doctrine (IDD) by U.S. state courts as an exogenous shock that generates variations in the proprietary costs of disclosure. We find that firms respond to IDD adoption by reducing the level of disclosure regarding their...

Data mining techniques can be used to locate statistical outliers that are incorrectly characterized as evidence of unlawful conduct. Using home mortgage loan data made publicly available by financial regulators, a simple data mining exercise finds that approximately three percent of all...

The Internet-of-Things changes the manner humans encounter and interact with computers. The latter, taking the form of so-called smart objects, “disappear” into the environment. They are everywhere but they are not immediately noticeable. Smart objects are often equipped with transacting...