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Persistent link: https://www.econbiz.de/10011284879
The authors review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders—most notably financial regulators—and suggest some avenues for future research....
Persistent link: https://www.econbiz.de/10012968376
We investigate the effect of shocks to firms’ cost of capital on firms’ disclosure decisions. Specifically, we examine the extent to which firms issue Form 8-Ks and/or press releases following unexpected changes to the Fed funds rate. We find consistent evidence that unexpected decreases in...
Persistent link: https://www.econbiz.de/10013244818