This article discusses the role of voluntary disclosure and transparency in Financial Reporting. It identifies various … risk premium provides higher valuation. Firms gain from building reputation for transparent reporting, as it eventually …

In recent years new reporting standards and laws have been issued. For German companies, the KonTraG (Corporate Sector … Supervision and Transparency Act) was introduced in 1998 and the German Accounting Standard (GAS 5 Risk Reporting) is in place …

Investor confidence in financial markets depends in large part on the existence of an accurate disclosure and reporting … common post-financial crisis regulatory reform theme is to tighten the disclosure and reporting rules that apply to large … blockholders. We examine the implications of this trend, analyzing whether detailed, stringent and mandatory reporting rules could …