stage of infancy due to data difficulties (Sundaram and Yermack, 2007). By taking advantage of better disclosure … a CEO to the firm she manages.Secondly, because of the lack of disclosure regarding compensation consultants used by …. By taking advantage of better disclosure requirements since the publication of the DRRR (2002), this thesis examines the …

included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find … absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that …

call behavior, while the combination of consistent open calls and disclosure of balance sheet information in earnings … reveals that the disclosure of balance sheet information in earnings releases is significantly related to PINs and cost of …I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information …

negative earnings shocks. I find that firms presenting updates to their Risk Factor disclosures have lower abnormal returns …. Using analyst forecasts and a cross-sectional model to forecast earnings as measures of expected earnings prior to the … earnings. I also find that firms with Risk Factor updates are more likely to experience future extreme negative earnings …

In this dissertation I investigate whether managers alter the linguistic tone of their earnings announcements to … firm performance. However, prior literature also finds a positive relation between optimistic tone in earnings … option exercises.I hypothesize that managers adjust the tone of their earnings announcements to increase the value of their …

capital market impacts of the firm’s disclosure policy. Existing empirical research provides evidence in part indicating that … the cost of equity capital is reducing in disclosure levels, however, existing empirical research does not provide … evidence on how conservatism and disclosure interact. Therefore, the second research question seeks to explore this interaction …

This dissertation investigates the relation between firm disclosure, analyst forecast bias, and the cost of equity … capital (COEC). Since analyst forecast bias is associated with both implied COEC estimates and disclosure, it is important to … control for or remove it from COEC estimates when estimating the relation between disclosure and ex ante expected returns. I …

philosophy (which is largely family control) generally does not lend itself to transparency and disclosure. The situation is …