. Information production can be mandated outside of markets through increased regulatory disclosure. Regulators can also directly … research is needed to examine the interactions between disclosure, information, and governance. …

(CSR). We produce measures of CSR disclosure and explore the determinants of CSR disclosure practices in a cross section of … the extent of disclosure of CSR practices is greater in large companies and also in companies of greater financial …

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … for decline earnings growth firms. However, based on disclosure signalling theory, it is found that increasing levels of …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample … to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e …