shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …

This paper reports the results of a study of disclosure of loans made by listed Australian companies to their directors … of the results of the study, noting that the minimal disclosure requirements mean that in many instances, the purpose of … the loan is not disclosed and where disclosure of the purpose of the loan is made, there is a lack of consistency …

disclosures. The results show that managers are able to influence the market's perception of earnings by using various … detailed reconciliation between GAAP and pro forma earnings, effectively reduces such influence by 1) discouraging managers …

investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and … (ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer …

The readability of 10-K reports, in terms of linguistic complexity, determines the usefulness of information disclosure … for stakeholders, particularly individual investors. Since investors largely depend on the financial communication in 10-K …, motivated by self-interest, managers obfuscate such disclosures to mask their own actions and hide unfavourable information …