This paper examines conflict minerals disclosure (CMD) as mandated by the Dodd-Frank Act. We rely on a thorough content analysis conducted by the Responsible Sourcing Network on a sample of 122 firms that filed CMDs with the SEC in 2015. We document that firms with long-term oriented incentives,...

This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using 1845 firm-year observations covering the 2008-2016 period, this study performs panel data regressions to examine the...

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we...

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we...

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...

Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...

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...

Nonprofit organizations face intense competition in the market for charitable contributions. Increasingly, donation decisions are made online, and organizations have responded by implementing substantive Internet disclosure and reporting regimes. We posit here that the voluntary disclosure of...

This article examines the relevance of technology, and particularly the Internet, for the improvement of accountability and transparency in nonprofit organizations. The novelty of our work regarding the previous empirical evidence resides in the fact that we have taken into account the means...

Nonprofit organizations have been recently mandated to disclose the details of their executives' compensation packages. Contract information is now accessible not only to current and prospective donors, but also to rival nonprofit organizations competing for donations in the fundraising market....