This paper examines the impact on shareholder voting of the mutual fund voting disclosure regulation adopted by the SEC … advocates of disclosure. In fact, in the context of management-sponsored proposals on executive equity incentive compensation …

significant impact on voluntary disclosure in company annual reports. …

disclosure effects associated with hedge fund trades. Trading effects are related to hedge funds’ buying activity on the market …, whereas disclosure effects are related to the possibility that the market anticipates future activism and reacts to the … announcement of hedge funds’ ownership. The trading effect is significantly larger than the disclosure effect. This result implies …

study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese … unlisted companies. Moreover, it tries to identify the factors that influence their level of disclosure. The financial … companies to comply with disclosure requirements. Results indicate that older companies with lower levels of foreign activity …

This study uses covenant violations to provide evidence on how firms make disclosure decisions in the presence of … enhanced bank monitoring. Using a regression discontinuity design, I find that firms reduce disclosure following covenant … violations. A series of analyses suggest that part of this decline in disclosure reflects a delegation of monitoring to banks by …

performance, more uncertain operating environments, and fewer informed investors. Announcers commit to non-disclosure because they …

In this paper, I present a parsimonious, theoretical model to examine the influence of disclosure on market efficiency … and on the cost of capital in the presence of endogenous information acquisition. Because disclosure “crowds out” private …-information production, disclosure can either improve or harm market efficiency and the cost of capital, depending on whether investors …