Restoring the credibility of the auditor's report by disclosing an audit partner's signature has been the subject of recent auditing standard setting. This study presents an experimental examination of the effect of voluntary audit partner signature disclosure on nonprofessional investor...

Broad-sample evidence that examines the effect of disclosure regulation is widespread in accounting research — often justified by its greater generalizability relative to narrow-sample evidence. Badia et al. (this issue) takes a different approach by focusing on the effect of disclosure rules...

Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...

This paper provides empirical evidence of the impact of firm specific characteristics on corporate financial disclosures amongst UAE companies. A total of 153 public, joint-stock companies, listed and unlisted, were incorporated at the time of study. Both descriptive statistics and multiple...

At a time when distrust of corporate management is at an all-time high and the media are increasing their focus on corporate governance, Standard amp; Poor's has published a study that examines the transparency and disclosure (Tamp;D) practices of major public companies around the globe. This...

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation. We argue that...

This paper studies the effects of hedge disclosure requirements on corporate risk management and product market competition. The analysis is based on a simple model of market entry and shows that incumbent firms engage in risk management when these activities remain unobserved by outsiders. The...

This paper explores corporate disclosure in a dynamic oligopoly setting. In each period, a firm receives a signal on market size and must decide whether or not to publicly disclose the information before engaging in price competition in the product market. The main insight here is that firms'...

Do credit ratings affect the information content of corporate disclosure? Using novel data on rating analysts to obtain exogenous variation in rating information, we find that greater uncertainty in credit ratings increases the quality of information disclosed by the firm. This is consistent...

Despite a substantial literature linking industry concentration, proprietary costs and disclosure, existing evidence is mixed. We discuss three challenges to the literature: lack of strong theoretical predictions, difficulty in measuring relevant aspects of industry concentration and difficulty...