The objective of this study is to investigate on the presence of IR information in the Malaysia public listed companies' web site. Secondly, it will examine the content of IR information published in the firms' web site. The sample of this study consists of 100 companies that are listed in Kuala...

We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...

We examine recent regulation requiring US municipal governments to disclose private debt. We show that governments fail to disclose 55-80% of reportable debt events and that, conditional on disclosure, filings often omit contract details essential for bond pricing. Non-compliant issuers are also...