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Financial disclosure and market transparency with costly information processing
Di Maggio, Marco; Pagano, Marco - 2014
externality: if speculators refrain from trading, hedgers do the same, depressing the asset price. Market transparency reinforces … disclosure of fundamentals and trading transparency. Issuers may either under- or over-provide information compared to the …
Persistent link: https://www.econbiz.de/10010424992
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Increased disclosure and investment efficiency
Lai, Shu-miao; Liu, Chih-liang; Wang, Taychang - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 3, pp. 308-327
Persistent link: https://www.econbiz.de/10010411622
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Environmental reporting: transparency to stakeholders or stakeholder manipulation? : an analysis of disclosure tone and the role of the board of directors
Arena, Claudia; Bozzolan, Saverio; Michelon, Giovanna - In: Corporate social responsibility and environmental management 22 (2015) 6, pp. 346-361
Persistent link: https://www.econbiz.de/10011449669
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Transparency and disclosure in the global microfinance industry
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond - In: The Oxford handbook of economic and institutional …, (pp. 434-455). 2015
Persistent link: https://www.econbiz.de/10010464755
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Monetary policy transparency
Geraats, Petra M. - In: The Oxford handbook of economic and institutional …, (pp. 68-97). 2015
Persistent link: https://www.econbiz.de/10010464774
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Material legitimacy : blending organisational and stakeholder concerns through non-financial information disclosures
Dumay, John; Frost, Geoff; Beck, Cornelia - In: Journal of accounting & organizational change 11 (2015) 1, pp. 2-23
Persistent link: https://www.econbiz.de/10011297592
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Transparency
2004
Persistent link: https://www.econbiz.de/10002105342
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Disclosure, Transparency, and Market Discipline
Freixas, Xavier - 2011
The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information...
Persistent link: https://www.econbiz.de/10013118112
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Transparency in State Debt Disclosure
Zhao, Bo - 2017
We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual …
Persistent link: https://www.econbiz.de/10012943871
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Transparency and Disclosure
Ring, Diane M. - 2017
guarantee the tax base of a country. Without adequate transparency and disclosure of tax information to the taxing authorities … existing mechanisms for transparency and disclosure, and the new developments including country-by-country reporting, automatic …
Persistent link: https://www.econbiz.de/10012944501