, due to many frauds and failures in the past, franchise laws have been established to ensure full disclosure on the part of … the franchisor to all prospective franchisees. Surveys 101 companies and their disclosure documents, to ascertain how they … operated their business and the extent to which they complied with the disclosure regulations. It was evident that the …

responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board …. Design/methodology/approach – The environmental, social and governance (ESG) disclosure score is used as a proxy for the … extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its …

Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and …-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social … legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period …

credit card disclosure requirements and investigates credit card knowledge of college students. The second and third studies …

disclosure in retail investment circumstances.  …

/methodology/approach A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the … materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are … disclosure of material issues declined or fluctuated over time. Practical implications From a practical perspective, the …

Purpose – The main purpose of this study is to examine the impact of corporate carbon emissions and disclosure on … corporate value, especially regarding whether disclosure helps to reduce uncertainty in valuation as predicted by carbon …, corporate carbon management disclosure (CDP disclosure), and the market value of equity. Findings – The authors find that …

Purpose This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure … patterns or environmental sensitivity causes a significant difference in the relationship between a firm’s CSR disclosure and …. Further comparisons on the relationship between overall CSR disclosure and competitive advantage among state-owned enterprises …