This study investigates how the disclosure of management compensation contracts affects executive behavior by modeling … the disclosure of these contracts mandatory creates proprietary costs for the firm. Additionally, we also analyze the … are undisclosed, whereas when disclosed, managers could either work harder or less diligently. Our work provides some …

both practices intensively. Using hand-collected data to capture the disclosure quality of CSR reports and intensity of CSR …

Using a sample of management forecasts, we find that higher CEO and CFO equity compensation and lower institutional … ownership concentration, percentage of independent director, and number of analyst following induce managers to release … significantly more bad news, downward biased management earnings forecasts, and withhold good news before share repurchases. These …

promoting transparency through increased disclosure. In our tests, we use a sample of Spanish firms and, consistent with prior … work, we show that the presence of these directors is strongly associated with increased voluntary disclosure. Additionally …