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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Does transparency stifle or facilitate innovation?
Brown, James R.; Martinsson, Gustav - In: Management science : journal of the Institute for … 65 (2019) 4, pp. 1600-1623
Persistent link: https://www.econbiz.de/10012022651
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Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis
Lajili, Kaouthar; Li, Tie Mei; Chourou, Lamia; Dobler, … - In: Journal of international financial management & accounting 35 (2024) 1, pp. 261-289
Persistent link: https://www.econbiz.de/10014472460
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Investigating transparency and disclosure determinants at firm-level in MENA emerging markets
Othman, Hakim Ben; Zeghal, Daniel - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 368-396
The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern …
Persistent link: https://www.econbiz.de/10009352515
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Financial reporting opacity and informed trading by international institutional investors
Maffett, Mark - In: Journal of Accounting and Economics 54 (2012) 2, pp. 201-220
Using cross-country data on trading by international mutual funds, I find that firms with more opaque information environments, as captured by firm- and country-level measures of the availability of financial reporting information, experience more privately informed trading by institutional...
Persistent link: https://www.econbiz.de/10010594331
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Transparency and liquidity uncertainty in crisis periods
Lang, Mark; Maffett, Mark - In: Journal of Accounting and Economics 52 (2011) 2, pp. 101-125
We document, for a global sample, that firms with greater transparency (based on accounting standards, auditor choice …
Persistent link: https://www.econbiz.de/10010572421
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Transparency in corporate disclosure practices : Indian perspective
Dhir, Rajan; Singla, S. K. - In: International journal of economics 13 (2019) 2, pp. 161-177
Persistent link: https://www.econbiz.de/10012309957
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Ethically deployed defaults : transparency and consumer protection through disclosure and preference articulation
Steffel, Mary; Williams, Elanor F.; Pogacar, Ruth - In: Journal of marketing research : JMR 53 (2016) 5, pp. 865-880
Persistent link: https://www.econbiz.de/10011600594
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Ownership concentration and its impact on transparency and disclosures of listed firms in BSE
Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh - In: Finance India : the quarterly journal of Indian … 36 (2022) 4, pp. 1339-1360
Persistent link: https://www.econbiz.de/10014340796
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Does the impact of transparency and disclosure on the firm's valuation depend on the ESG?
Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; Gupte, … - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-12
increasingly important in corporate firm analysis. Transparency in disclosures enables a company to meet market expectations while … also adhering to regulatory requirements. The study's primary purpose is to measure the impact of transparency and … capitalization is considered as a proxy variable for the valuation. The study results indicate that transparency and disclosures (TD …
Persistent link: https://www.econbiz.de/10013401797