Similar Search Results

Sustainability Disclosure Channels and Firm Risk : Evidence from Initiated and Continued Social Disclosure between SEC-Filings, Sustainability Reports, and Financial Reports

Hoepner, Andreas G. F.; Korca, Blerita; Schiemann, Frank - 2023

Firms can disclose social information via different channels such as SEC filings, stand-alone sustainability reports, or financial reports. Based on the notion that investors interpret such disclosures from a risk perspective, we analyse how disclosure via each of the three channels relates to...

Persistent link: https://www.econbiz.de/10014265238

The effects of MiFID II on sell-side analysts, buy-side analysts, and firms

Fang, Bingxu; Hope, Ole-Kristian; Huang, Zhongwei; … - 2019

This paper provides early but broad empirical evidence on a major new investor protection regulation in Europe, MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. We predict that the price separation resulting from unbundling and a...

Persistent link: https://www.econbiz.de/10012052561

The ideal proxy statement

Larcker, David F.; Tayan, Brian - 2015

Institutional investors are highly dissatisfied with the quality of information that they receive about corporate governance policies and practices in the annual proxy. Across the board, they want proxies to be shorter, more concise, more candid, and less legal. The largest complaint involves...

Persistent link: https://www.econbiz.de/10011862054

The quality of voluntary tax disclosure

Genest, Nadia - 2022 - This draft: April 2022

In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax … of its content, but also in terms of its semantic properties. I find that, although the usage of the three reporting … of increased interest in tax transparency, this study shows that none of the three tax reporting practices should be …

Persistent link: https://www.econbiz.de/10013189700

The relation between earnings surprises and voluntary disclosures of high-tech firms in periods of bad economic news

Shon, John J. - 2005

Persistent link: https://www.econbiz.de/10003554456

Material sustainability information and stock price informativeness

Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence regarding which sustainability disclosures are...

Persistent link: https://www.econbiz.de/10011901546

A comparison of management and auditor going concern risk disclosure : evidence from regulatory change in Japan

Kim, Hyonok; Fukukawa, Hironori; Routledge, James - 2020

Persistent link: https://www.econbiz.de/10012418048

CHATREPORT: democratizing sustainability disclosure analysis through LLM-based tools

Ni, Jingwei; Bingler, Julia Anna; Colesanti Senni, Chiara; … - 2023

Persistent link: https://www.econbiz.de/10014483240

CSR performance, disclosure tone, and cost of capital : evidence from European non-financial reporting

Minuth, Bianca; Pronobis, Paul - 2025

Persistent link: https://www.econbiz.de/10015372921

The value relevance of disclosing a single corporate target : an explorative empirical analysis

Cools, Cornelis; Praag, Mirjam van - 2003

This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...

Persistent link: https://www.econbiz.de/10011453249