The present study examines the role of disclosure in assisting market participants to form expectations of future … numbers and practices at an average level of disclosure. Here it is shown that these conclusions can be significantly altered … at varying levels of disclosure. Employing a sample of European firms and their Transparency and Disclosure ratings …

, the benefits and costs of environmental information disclosure programs have come under increasing scrutiny. This paper … information disclosure programs: risk management planning, materials accounting, and the Sector Facility Indexing Program. The … paper closes by using these three cases to outline what we know and still need to find out about information disclosure …

forecast errors. These findings suggest that the recent disclosure requirement mandated by the SEC was successful in generating … timely disclosure of bad news. However, I also find some evidence that firms with updates to their Risk Factors section have …

capital market impacts of the firm’s disclosure policy. Existing empirical research provides evidence in part indicating that … the cost of equity capital is reducing in disclosure levels, however, existing empirical research does not provide … evidence on how conservatism and disclosure interact. Therefore, the second research question seeks to explore this interaction …

selection? In this paper we address this question and collect new information on workplace disclosure to separate out …/bisexual workers earn about 3 to 4 percent less than other men. Our disclosure estimates, however, provide little evidence that the …

disclosure or introducing a derivatives market may backfire, aggravating fragility (in particular when the asset side of a …

stage of infancy due to data difficulties (Sundaram and Yermack, 2007). By taking advantage of better disclosure … a CEO to the firm she manages.Secondly, because of the lack of disclosure regarding compensation consultants used by …. By taking advantage of better disclosure requirements since the publication of the DRRR (2002), this thesis examines the …

included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find … absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that …