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Corporate Reporting under the U.S. Securities and Exchange Commission's Diversity Disclosure Rule : A Mixed-Methods Content Analysis
Dhir, Aaron A. - 2014
This is chapter 6 of Challenging Boardroom Homogeneity: Corporate Law, Governance, and Diversity (Cambridge University Press, forthcoming in 2015). In this chapter I investigate the disclosure-based approach to addressing diversity in corporate governance. In 2009, the United States Securities...
Persistent link: https://www.econbiz.de/10013048321
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Reporting to Shareholder or Responsible to Stakeholder : Multifaceted Effects of Mandatory Disclosure
Cheng, Ruiyang; Cumming, Douglas J.; Tong, Li; Zhou, Sili - 2022
This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and stakeholder diagram, and the choice between generic and...
Persistent link: https://www.econbiz.de/10013294715
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Financial Reporting Conservatism and Voluntary CSR Disclosure
Cho, Seong-Yeon - 2020
This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non … reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are … reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR …
Persistent link: https://www.econbiz.de/10012839274
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Firm Performance, Reporting Goals, and Language in Narrative Disclosures
Asay, H. Scott - 2018
We use an experiment with experienced managers to provide more-direct evidence on how reporting goals and firm …
Persistent link: https://www.econbiz.de/10012940133
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Reporting Goals and Manager Vocal Cues in Disclosure
Steenhoven, Blake A. - 2023
identify manager reporting goals and understand the determinants of nonverbal behaviors in financial communications …
Persistent link: https://www.econbiz.de/10014362382
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Corporate Risk Disclosure : A Review
Sexena, Achintya Nath - 2019
This paper reviews empirical studies and professional literature on corporate risk disclosures. Empirical studies done from the perspective of economic theory with application of statistical techniques have been growing over the years in the field of corporate disclosures. The very concept of...
Persistent link: https://www.econbiz.de/10012892578
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774
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Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure?
Allee, Kristian D. - 2020
We examine whether a shock to the enforceability of Regulation Fair Disclosure (Reg FD) limited its ability to restrict the flow of private information between managers and investors. Prior work provides evidence that Reg FD reduced managers' selective disclosure of material information...
Persistent link: https://www.econbiz.de/10012848129
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …
Persistent link: https://www.econbiz.de/10012756518
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …
Persistent link: https://www.econbiz.de/10012714340