This study investigates the link between corporate disclosure and cost of debt on the German corporate bond market … disclosure is actually perceived by market participants and, consequently, reflected in lower yield spreads. In contrast to … previous studies in this field, I use a very specific bondholder relations measure in addition to a conventional disclosure …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the … main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the … main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the … main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …

The purpose of our research is to evaluate the voluntary disclosure strategy and effective communication between … capital markets, personal engagement of board members in preparing voluntary disclosure should be considered a proxy of a high … disclosure strategy quality. We prove that companies use dialogue with investors in private rather than in public to understand …