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An empirical study : characteristics of business entities and corporate governance on risk disclosure practices
Amrin, Arfan - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 25-49
This paper investigates the association between the characteristics of business entities, corporate governance, and practices of risk disclosure. Notably, the objective of this paper is to examine the impact of the characteristics of business entities and corporate governance on risk disclosure...
Persistent link: https://www.econbiz.de/10012019575
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Credit Default Swaps and Managers’ Voluntary Disclosure
Kim, Jae B. - 2018
We investigate how the availability of traded credit default swaps (CDSs) affects the referenced firms' voluntary disclosure choices. CDSs enable lenders to hedge their credit risk exposure, weakening their incentives to monitor borrowers. We predict that reduced lender monitoring in turn leads...
Persistent link: https://www.econbiz.de/10012913578
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Corporate Disclosure of Climate Change Risk – A Pilot Study
Hampton, David; Li, Valerie - 2023
On March 21, 2022, the US Securities and Exchange Commission (SEC) proposed new climate change disclosure rules that would require companies to provide extensive and specific disclosures about the impact of climate change on their corporate policies and financial performance in mandatory company...
Persistent link: https://www.econbiz.de/10014265210
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Value Oriented Planning of Intangible Customer Contributions
Hirsch, Bernhard - 2012
This article presents a theory-based approach to the identification and integration of intangible elements of customer contribution to value-oriented planning. Our analysis is premised on the Resource Based View and the concept of Value Based Management. We develop a value driver tree, which...
Persistent link: https://www.econbiz.de/10013104915
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Corporate Environmental Reporting : Informal Institutional Chinese Cultural Norms
Rowe, Anna Lee - 2009
The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...
Persistent link: https://www.econbiz.de/10012764459
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Culture and Cost Stickiness : A Cross-Country Study
Kitching, Karen A. - 2017
In this study, we examine the effect of national culture on managerial decision-making through the lens of cost … culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost … findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our …
Persistent link: https://www.econbiz.de/10012973602
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Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...
Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012
Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...
Persistent link: https://www.econbiz.de/10009571504
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The disclose or abstain incentive to issue management guidance
Li, Edward; Wasley, Charles E.; Zimmerman, Jerold L. - 2014
Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market benefits (i.e., reduce information asymmetry between managers and investors to lower a firm's cost of capital), to reduce the firm's litigation costs, or to allow managers to trade...
Persistent link: https://www.econbiz.de/10010483058
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Financial information disclosure
Nassreddine, Garoui - In: Cogent economics & finance 3 (2015) 1, pp. 1-9
The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...
Persistent link: https://www.econbiz.de/10011449663
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Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings
De Franco, Gus - 2011
We examine the valuation of financial statement note information at the time of 10-K filings. We find that stock returns around 10-K filings are positively related to accounting adjustments calculated from financial statement note information. We further document that the likelihood of equity...
Persistent link: https://www.econbiz.de/10013128864