Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have … disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour …. Motivated by the absence of research and using management earnings forecasts (MEFs) as a disclosure proxy, this study examines …

disclosure such as environmental impact and corporate social responsibility. …

information disclosure in the case of M&A. It is shown that the disclosure of additional information at announcement, in this case … information is best determined by capital markets through managers diligently weighing the costs and benefits of disclosure. …

forecast errors. These findings suggest that the recent disclosure requirement mandated by the SEC was successful in generating … timely disclosure of bad news. However, I also find some evidence that firms with updates to their Risk Factors section have …

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 …

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 …

I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information … asymmetry, and cost of equity capital. Relative to prior research on voluntary disclosure, I use a composite, ex ante measure of … Regulation Fair Disclosure (Reg FD) I find that commitment to increased disclosure is negatively related to bid-ask spreads …