We study the association of Web-based non-financial disclosure and a firm's cost of finance within an international context (North America and continental Europe). We examine voluntary Web placement of non-financial disclosures using an information index covering a firm's value creation process....

This study examines the idiosyncratic manager-specific influence on a corporate cash policy. Although traditional economic theories such as trade-off theory and agency theory have already contributed to a deeper understanding of corporate cash policy, we examine whether the integration of...