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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Does transparency stifle or facilitate innovation?

Brown, James R.; Martinsson, Gustav - In: Management science : journal of the Institute for … 65 (2019) 4, pp. 1600-1623

Persistent link: https://www.econbiz.de/10012022651

Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis

Lajili, Kaouthar; Li, Tie Mei; Chourou, Lamia; Dobler, … - In: Journal of international financial management & accounting 35 (2024) 1, pp. 261-289

Persistent link: https://www.econbiz.de/10014472460

Investigating transparency and disclosure determinants at firm-level in MENA emerging markets

Othman, Hakim Ben; Zeghal, Daniel - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 368-396

The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern …

Persistent link: https://www.econbiz.de/10009352515

Financial reporting opacity and informed trading by international institutional investors

Maffett, Mark - In: Journal of Accounting and Economics 54 (2012) 2, pp. 201-220

Using cross-country data on trading by international mutual funds, I find that firms with more opaque information environments, as captured by firm- and country-level measures of the availability of financial reporting information, experience more privately informed trading by institutional...

Persistent link: https://www.econbiz.de/10010594331

Transparency and liquidity uncertainty in crisis periods

Lang, Mark; Maffett, Mark - In: Journal of Accounting and Economics 52 (2011) 2, pp. 101-125

We document, for a global sample, that firms with greater transparency (based on accounting standards, auditor choice …

Persistent link: https://www.econbiz.de/10010572421

Transparency in corporate disclosure practices : Indian perspective

Dhir, Rajan; Singla, S. K. - In: International journal of economics 13 (2019) 2, pp. 161-177

Persistent link: https://www.econbiz.de/10012309957

Ethically deployed defaults : transparency and consumer protection through disclosure and preference articulation

Steffel, Mary; Williams, Elanor F.; Pogacar, Ruth - In: Journal of marketing research : JMR 53 (2016) 5, pp. 865-880

Persistent link: https://www.econbiz.de/10011600594

Optimal leverage and transparency

Trigilia, Giulio - 2017

I consider the role of firm transparency in shaping its capital structure. In a costly-state-verification model, the … optimally choose zero leverage and finance themselves with equity. If firms can increase their transparency at a cost – say by …

Persistent link: https://www.econbiz.de/10011800836

Ownership concentration and its impact on transparency and disclosures of listed firms in BSE

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh - In: Finance India : the quarterly journal of Indian … 36 (2022) 4, pp. 1339-1360

Persistent link: https://www.econbiz.de/10014340796

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