Relevant bibliographies by topics / Continuous disclosure

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Continuous disclosure'

Author: Grafiati
Published: 4 June 2021
Last updated: 20 February 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Continuous disclosure.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Continuous disclosure"

1

Russell, Mark. "Continuous disclosure and information asymmetry." Accounting Research Journal 28, no. 2 (September 7, 2015): 195–224. http://dx.doi.org/10.1108/arj-11-2013-0085.

Full text
Abstract:
Purpose – This paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether continuous disclosures reduce information asymmetry. Design/methodology/approach – The study models relations between continuous disclosures and information asymmetry using ordinary least squares regression and two-stage least squares regression. Findings – The study finds firms with high information asymmetry disclose more information. Further, the study finds that disclosure in the presence of high informati
APA, Harvard, Vancouver, ISO, and other styles
2

Russell, Mark. "New information in continuous disclosure." Pacific Accounting Review 27, no. 2 (April 7, 2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.

Full text
Abstract:
Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures and identifies the firm characteristics that condition the price-sensitivity of information under CDR. Findings – The study provides evidence that continuous firm disclosures are significantly associated with stock price adjustment to information. Further results are consistent with firm disclosure and its information content bei
APA, Harvard, Vancouver, ISO, and other styles
3

Blume, Andreas, and In-Uck Park. "Quid pro quo: Friendly information exchange between rivals." Theoretical Economics 17, no. 3 (2022): 1183–223. http://dx.doi.org/10.3982/te4643.

Full text
Abstract:
We show that information exchange via disclosure is possible in equilibrium even when it is certain that whenever one party learns the truth, the other loses. The incentive to disclose results either from an expectation of disclosure being reciprocated—the quid pro quo motive—or from the possibility of learning from the rival's failure to act in response to a disclosure—the screening motive. Alternating and gradual disclosures are generally indispensable for information exchange and the number of disclosure rounds grows without bound if the agents' initial information becomes sufficiently diff
APA, Harvard, Vancouver, ISO, and other styles
4

Di Lernia, Cary. "Empirical Research in Continuous Disclosure." Australian Accounting Review 24, no. 4 (December 2014): 402–5. http://dx.doi.org/10.1111/auar.12021.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Mayorga, Diane. "Managing continuous disclosure: Australian evidence." Accounting, Auditing & Accountability Journal 26, no. 7 (September 16, 2013): 1135–69. http://dx.doi.org/10.1108/aaaj-03-2013-1259.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

McGill, Nikki. "The Ethical Dilemma of Continuous Disclosure." Asia Pacific Law Review 12, no. 2 (December 2004): 191–215. http://dx.doi.org/10.1080/18758444.2004.11788135.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Chapple, Larelle, and Thu Phuong Truong. "Continuous disclosure compliance: does corporate governance matter?" Accounting & Finance 55, no. 4 (March 4, 2014): 965–88. http://dx.doi.org/10.1111/acfi.12071.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Matolcsy, Zoltan, Jonathan Tyler, and Peter Wells. "Is continuous disclosure associated with board independence?" Australian Journal of Management 37, no. 1 (April 2012): 99–124. http://dx.doi.org/10.1177/0312896211428492.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Li, Hao, and Xianwen Shi. "Discriminatory Information Disclosure." American Economic Review 107, no. 11 (November 1, 2017): 3363–85. http://dx.doi.org/10.1257/aer.20151743.

Full text
Abstract:
A seller designs a mechanism to sell a single object to a potential buyer whose private type is his incomplete information about his valuation. The seller can disclose additional information to the buyer about his valuation without observing its realization. In both discrete-type and continuous-type settings, we show that discriminatory disclosure—releasing different amounts of additional information to different buyer types—dominates full disclosure in terms of seller revenue. An implication is that the orthogonal decomposition technique, while an important tool in dynamic mechanism design, i
APA, Harvard, Vancouver, ISO, and other styles
10

Hsu, Grace Chia-Man. "Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime." Accounting & Finance 49, no. 2 (June 2009): 317–39. http://dx.doi.org/10.1111/j.1467-629x.2008.00288.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Continuous disclosure"

1

Coffey, Josephine Margaret. "Continuous Disclosure for Australian Listed Companies." University of Sydney. School of Business, 2002. http://hdl.handle.net/2123/510.

Full text
Abstract:
ABSTRACT This thesis investigates the legal and theoretical basis of continuous disclosure regulation in Australia as it applies to listed companies. An empirical study is undertaken to further investigate the operation of the legislation. As part of the Enhanced Disclosure regime, the continuous disclosure provision was effective from 5 September 1994 as s1001A of the Corporations Law, now the Corporations Act 2001 (Cth). This statutory provision is replaced by s674, inserted by Schedule 2 to the Financial Services Reform Act 2001 (Cth), and effective from 11 March 2002. The provision
APA, Harvard, Vancouver, ISO, and other styles
2

Hsu, Chia-Man Grace. "The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18877.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Coulton, Jeffrey James Accounting Australian School of Business UNSW. "The strategic use of prior-period benchmark disclosures in management earnings forecasts." Awarded by:University of New South Wales. Accounting, 2005. http://handle.unsw.edu.au/1959.4/22818.

Full text
Abstract:
I investigate the way in which Australian managers issue their earnings forecasts, and the impact this has on the reaction of equity investors and security analysts. Using a sample of 233 management earnings forecasts issued from 1994 to 2001, I find that managers are more likely to issue earnings forecasts when they have bad earnings news than good earnings news. I find that a vast majority of forecasts are ???framed??? by the use of an accompanying earnings benchmark. Forecasts are issued with varying degrees of specificity (or precision) and also with variation in additional accompanying di
APA, Harvard, Vancouver, ISO, and other styles
4

Guo, Chan. "A longitudinal study of corporate earnings guidance in Australia’s continuous disclosure environment." Thesis, Queensland University of Technology, 2011. https://eprints.qut.edu.au/46693/1/Chan_Guo_Thesis.pdf.

Full text
Abstract:
Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have significantly increased litigation risk in Australia for failure to disclose material information or for false and misleading disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour. Motivated by the absence of research and using management earnings forecasts (MEFs) as a disclosure proxy, this study examines (1) why managers issue earnings forecasts, (2) what firm‐specific factors influence MEF characteristics, and (3
APA, Harvard, Vancouver, ISO, and other styles
5

Dejsakultorn, Chalermlok. "Discretionary use of open briefings in the Australian continuous reporting environment." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/54623/1/Chalermlok_Dejsakultorn_Thesis.pdf.

Full text
Abstract:
The Australian Securities Exchange (ASX) listing rule 3.1 requires listed companies to immediately disclose price sensitive information to the market via the ASX’s Company Announcements Platform (CAP) prior to release through other disclosure channels. Since 1999, to improve the communication process, the ASX has permitted third-party mediation in the disclosure process that leads to the release of an Open Briefing (OB) through CAP. An OB is an interview between senior executives of the firm and an Open Briefing analyst employed by Orient Capital Pty Ltd (broaching topics such as current profi
APA, Harvard, Vancouver, ISO, and other styles
6

Petrikevich, Natalia. "Transparency and Disclosure in Hospitals as a Competitive Advantage." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-191779.

Full text
Abstract:
Transparency and information disclosure are important elements in the building strong and confiding relationships between core stakeholders of the hospital, including patients, physicians and hospital management, and allow improving hospital performance on the market. Effects of transparent information environment existence in the medical institution can be wide but the most compelling and attractive are those, which are connected with motivation to improve and change of patients and physicians attitudes towards organisation. On the base of non-for-profit hospital in one of the regions in the
APA, Harvard, Vancouver, ISO, and other styles
7

Kuo, Cheng-hsueh, and 郭政學. "Understanding the Continuous Self-Disclosure Intention in Social Network Sites through the Social Exchange Theory." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/fcfjp8.

Full text
Abstract:
碩士<br>國立中山大學<br>資訊管理學系研究所<br>103<br>Social Network Sites still play an important role in people&apos;&apos;s daily life. We can keep in touch with others by doing Self-Disclosure and Self-Presentation behavior on this websites. Prior researches about Self-Disclosure in Social Network Sites mostly focus on discovering the Antecedents to Self-Disclosure, rather than discussing the feedback users got from doing Self-Disclosure behavior. Therefore, this research try to investigate whether the feedback users got from doing Self-Disclosure behavior on Facebook will moderate their current Self-Disclo
APA, Harvard, Vancouver, ISO, and other styles
8

Chang, Yi-Wen, and 張怡雯. "The Dilution Effect of Continuous Internet Information Disclosure on the Information Content of Annual Financial Reports." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/22470833105623447727.

Full text
Abstract:
碩士<br>國立臺灣大學<br>會計學研究所<br>95<br>With the development of the Internet and an increasing acceptance by its users, Internet gradually began to replace the print media and become a major information channel for investors to obtain corporate information. Requiring mandatory continuous information disclosure on the Market Observation Post System (MOPS) further increased the amount of information disclosed on the Internet. Since the relevant corporate operating information was already disclosed, when firms announce their annual reports, the difference between the annual report presentation and invest
APA, Harvard, Vancouver, ISO, and other styles
9

Chang, Yi-Wen. "The Dilution Effect of Continuous Internet Information Disclosure on the Information Content of Annual Financial Reports." 2007. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-0106200721505700.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Continuous disclosure"

1

Hodges, Christopher, and Michael Legg. Public and Private Enforcement of Securities Laws: The Regulator and the Class Action in Australia's Continuous Disclosure Regime. Bloomsbury Publishing Plc, 2022.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Legg, Michael. Public and Private Enforcement of Securities Laws: The Regulator and the Class Action in Australias Continuous Disclosure Regime. Bloomsbury Publishing Plc, 2022.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Bui, Thuy, and Abhishek Ganguly. Issues in Hedge Fund Research. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190607371.003.0021.

Full text
Abstract:
This chapter explores the various issues and challenges that confront financial economists researching hedge funds. Besides being complex investment vehicles, hedge funds are private entities that are subject to little regulation and disclosure requirements and are less transparent by nature. Such lax regulatory oversight also enables hedge funds to become the venues for financial innovation and cutting-edge investment strategies. As a result, research in hedge funds not only attempts to keep up with the continuous advancement in strategies employed by hedge fund managers but also suffers from
APA, Harvard, Vancouver, ISO, and other styles
4

Hartinger, Robert "Pete." UFO Disclosure Continues: My Sixty-Plus-Year Search for the Truth. Sunbury Press, Inc., 2022.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Campbell, Liz, Andrew Ashworth, and Mike Redmayne. The Criminal Process. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198818403.001.0001.

Full text
Abstract:
The Criminal Process continues to provides a reflective, contextualized consideration of doctrinal, practical, and normative issues in criminal processes and procedures. The text draws on arguments from the law, research, policy, and principle, to present an overview of this area of study. It focuses on England and Wales, with occasional comparative references. The book includes new coverage of contemporary issues, such as the disclosure of evidence in criminal trials and the treatment of victims, and on diversity and discrimination within the criminal justice process. Further reading suggesti
APA, Harvard, Vancouver, ISO, and other styles
6

O’Collins, SJ, Gerald. Revelation, Tradition, and Inspiration. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198824183.003.0005.

Full text
Abstract:
This chapter spells out the complex interrelationship between the divine self-revelation, the tradition that transmits the prophetic and apostolic experience of that revelation, and the writing of the inspired Scriptures. Primarily, revelation involves the self-disclosure of the previously and mysteriously unknown God. Secondarily, it brings the communication of hitherto unknown truths about God. Revelation is a past, foundational reality (completed with the missions of the Son and Holy Spirit), a present experience, and a future hope. Responding with faith to divine revelation, the Old Testam
APA, Harvard, Vancouver, ISO, and other styles
7

Beatson FBA, Jack, Andrew Burrows FBA, QC (Hon), and John Cartwright. Anson's Law of Contract. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198829973.001.0001.

Full text
Abstract:
Anson’s Law of Contract offers an accurate and authoritative account of the law and its underlying principles. This 31st edition continues to provide comprehensive and detailed coverage of all topics covered on modern contract law courses, and has been revised and updated to incorporate all notable developments in case law, legislation, and academic debate. Topics covered include, in the first part, the agreement, the formation of the contract, and promissory estoppel. The second part looks at the terms of the contract, exemption clauses, and unfair terms. Next the book looks at incapacity, mi
APA, Harvard, Vancouver, ISO, and other styles
8

Bergoffen, Debra. Simone de Beauvoir. Edited by Dan Zahavi. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780198755340.013.21.

Full text
Abstract:
Identifying herself as a philosopher, author, and feminist, Simone de Beauvoir took the phenomenological ideas of the lived body, situated freedom, intentionality, intersubjective vulnerability, and the existential ethical-political concepts of critique, responsibility, and justice, in new directions. She distinguished two moments in an ongoing dialogue of intentionality: the joys of disclosure and the desires of mastery. She disrupted the phenomenological account of perception, revealing its hidden ideological dimensions. Attending to the embodied experience of sex, gender, and age, she chall
APA, Harvard, Vancouver, ISO, and other styles
9

Directions for optimizing activities to ensure the quality and safety of medical care. Collection of materials. Remedium Privolzhje, 2020. http://dx.doi.org/10.21145/978-5-906125-80-4_2020.

Full text
Abstract:
Editorial Board: Poklad L.A. — Doctor of Economics and Management, Director of the State Autonomous Establishment of Supplementary Professional Education of the Nizhny Novgorod region «Center for Advanced Training and Professional Retraining of Health Professionals», chief freelance specialist on nursing management of the Volga Federal District. Vagina E.V. — Candidate of Medical Sciences, Deputy Director of the State Autonomous Establishment of Supplementary Professional Education of the Nizhny Novgorod region «Center for Advanced Training and Professional Retraining of Health Professionals».
APA, Harvard, Vancouver, ISO, and other styles
10

Schorey, Shannon Trosper. Media, Technology, and New Religious Movements. Edited by James R. Lewis and Inga Tøllefsen. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780190466176.013.19.

Full text
Abstract:
Since the first edition of theOxford Handbook of New Religious Movements(2004), the growing field of media, religion, and culture has moved at a rapid clip. The previous emphases on theoretical approaches that imagined a significant distinction between online and offline practices has been largely replaced by approaches that attend to the entanglement of digital and physical worlds. Research within this new analytical turn speaks about the Internet and religion in terms of third spaces, distributed materialities or subjectivies, and co-constitutive histories and locations. Highlighted within t
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Continuous disclosure"

1

Tanaka, Yuki. "The Effect of Continuous Disclosure of Environmental Report." In International Perspectives on Accounting and Corporate Behavior, 247–59. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Giusti, Francesco. "An Interminable Work?" In Openness in Medieval Europe, 23–43. Berlin: ICI Berlin Press, 2022. http://dx.doi.org/10.37050/ci-23_02.

Full text
Abstract:
From opening books to read them, through the continuous effort at opening one’s heart to God, to the eventual disclosure of God’s mysteries to human beings, Augustine seems to trace an implicit conceptualization of openness in his Confessions. The words of Matthew 7. 7–8 underlie Augustine’s engagement with openness up to the very last sentence of the book, which ends with a sequence of verbs in the passive voice that culminates with the desired manifestation of the divine. The entire endeavour of opening oneself up undertaken in the Confessions aims at this final passive openness, which is (always) yet to come as much as human opera are (always) yet to come to completion.
APA, Harvard, Vancouver, ISO, and other styles
3

Mei, Rui, Han-Bing Yan, Yongqiang He, Qinqin Wang, Shengqiang Zhu, and Weiping Wen. "Considerations on Evaluation of Practical Cloud Data Protection." In Communications in Computer and Information Science, 51–69. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-8285-9_4.

Full text
Abstract:
AbstractWith the continuous growth of enterprises’ digital transformation, business-driven cloud computing has seen tremendous growth. The security community has proposed a large body of technical mechanisms, operational processes, and practical solutions to achieve cloud security. In addition, diverse jurisdictions also present regulatory requirements on data protection to mitigate possible risks, for instance, unauthorized access, data leakage, sensitive information and privacy disclosure. In view of this, several practical standards, frameworks, and best practices in the industry are proposed to evaluate and improve the protection level of cloud data. However, few evaluation models can conduct a comprehensive quantitative evaluation for cloud data protection that includes security, privacy, and even ethical considerations. In this paper, we first make a comprehensive review of cloud data security and privacy issues, especially also including ethical concerns that we consider as a type of specific risks caused by human factors, which refers to acting honorably, honestly, justly, and legally, due diligence, and due care. Then, we propose a novel evaluation model for cloud data protection that can quantitatively assess the protection level. Finally, based on the parallel evaluation between manual assessment by experts and our evaluation model, results show that our evaluation model is consistent with the manual evaluation conclusion.
APA, Harvard, Vancouver, ISO, and other styles
4

Fox, Grace, and Theo Lynn. "Examining Privacy Disclosure and Trust in the Consumer Internet of Things: An Integrated Research Framework." In The Cloud-to-Thing Continuum, 123–40. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41110-7_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Han, Jinghe. "Chinese Lecturers’ Pedagogical Position and Instructional Practice in EMI Teaching." In SpringerBriefs in Education, 31–49. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-19904-2_3.

Full text
Abstract:
AbstractThis Chapter reports the pedagogical alignment and instructional practices contributing to the Chinese lecturers’ EMI implementation as evidenced in this research data. It counters a predominance in the current literature highlighting EMI research on language with less concern on pedagogy. Evidence of the EMI lecturers’ actual classroom instructions and their pedagogical positions were collected and analyzed. Their instruction was identified as being on the continuum between expository and constructivist teaching, with more leaning towards an expository approach in their teaching. The data disclose that the reasons for this prevalence of expository teaching are based on the lecturers’ rational choice rather than any overall attribution to their educational culture. Perceiving undergraduate education as the foundational stage of tertiary education and their self-assessment of their role as the main knowledge resource contributed to their distinctive pedagogical view and instructional practices in EMI teaching.
APA, Harvard, Vancouver, ISO, and other styles
6

"Part B Commentary, 3 Disclosure Requirements, Art.17: Public disclosure of inside information." In Market Abuse Regulation, edited by Ventoruzzo Marco. Oxford University Press, 2022. http://dx.doi.org/10.1093/law/9780198871095.003.0025.

Full text
Abstract:
This chapter turns to Article 17. This Article lays down the general legal regime of the so-called ‘ad hoc’, ‘continuous’, or ‘ongoing’ public disclosure of inside information, aimed at avoiding insider dealing and ensuring that investors are not misled. Breaches of disclosure and other requirements set out in Article 17 give rise to the general administrative measures and sanctions defined in Article 30 onwards. Article 17 is one of the cornerstone provisions of EU securities regulation. Its reach goes far beyond the mere preventative function of insider dealing induced by its inclusion in the Market Abuse Regulation as it forms the European legal general basis for ad hoc disclosure.
APA, Harvard, Vancouver, ISO, and other styles
7

Alonso-Cañadas, Juana, María del Mar Gálvez-Rodríguez, María del Carmen Caba-Pérez, and Laura Saraite. "Online Disclosure of Social Responsibility Strategies." In Handbook of Research on Emerging Business Models and Managerial Strategies in the Nonprofit Sector, 222–41. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2537-0.ch012.

Full text
Abstract:
Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.
APA, Harvard, Vancouver, ISO, and other styles
8

Alonso-Cañadas, Juana, María del Mar Gálvez-Rodríguez, María del Carmen Caba-Pérez, and Laura Saraite. "Online Disclosure of Social Responsibility Strategies." In Corporate Social Responsibility, 1066–85. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-6192-7.ch055.

Full text
Abstract:
Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.
APA, Harvard, Vancouver, ISO, and other styles
9

Ben-Shahar, Omri, and Carl E. Schneider. "Producing Disclosures." In More Than You Wanted to Know. Princeton University Press, 2014. http://dx.doi.org/10.23943/princeton/9780691161709.003.0010.

Full text
Abstract:
This chapter considers another reason why simplification cannot save mandated disclosure: regulatory method depends on disclosers, but the core problem of complexity makes it hard for lawmakers to write clear instructions and for disclosers to understand and obey them. The discloser's two important tasks are determining what should be included in the disclosure and assembling the data. These tasks are not always at hand, and collecting them can be costly and fraught with troublesome judgments. The chapter shows that the law governing complex situations is written along a continuum from rules to discretion. It discusses the challenges faced by disclosers in collecting information, presenting it, and disclosing it through agents, as well as their reasons and incentives to resist mandates and to manipulate disclosures. It concludes by giving an example that illustrates how conflicts of interest may arise in a disclosure.
APA, Harvard, Vancouver, ISO, and other styles
10

Steinberg, Marc I. "The Securities Act Registration Framework." In Rethinking Securities Law, 93–122. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197583142.003.0004.

Full text
Abstract:
This chapter addresses the Securities Act registration framework. In its determination to maintain a transaction-based Securities Act registration framework while making necessary adjustments, the SEC has appropriately acted. With the improvements made, the registration framework functions in a relatively efficient manner and generally provides investors with adequate safeguards. Nonetheless, significant deficiencies exist which are addressed in this chapter. Among the improvements that should be implemented are: mandating that all material information (absent a meritorious business justification) be contained in a registration statement; limiting the use of incorporation by reference to those issuers whose securities in fact trade in efficient markets; and requiring that a sufficiently comprehensive summary section be included in the statutory prospectus. The chapter also focuses on due diligence and the integrated disclosure system. In the context of incorporation by reference and shelf registered offerings, the dilemma faced by outside directors and underwriters in performing their due diligence functions can be largely ameliorated by: for outside directors, the presence of a vibrant disclosure committee (comprised solely of outside directors) that is actively engaged in the disclosure process; and, for underwriters, the retention by a subject company’s audit or disclosure committee of a reputable law firm to conduct continuous due diligence on the prospective underwriter’s behalf.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Continuous disclosure"

1

Hsiu-Chia Ko and Tsun-Keng Chen. "Understanding the continuous self-disclosure of bloggers from the cost-benefit perspective." In 2009 2nd Conference on Human System Interactions (HSI). IEEE, 2009. http://dx.doi.org/10.1109/hsi.2009.5091033.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Dyachkov, V. "MIGRATION OF RUSSIAN POPULATION FROM 1880s TO 1940s: CONDITIONS, METHODOLOGY AND TECHNIQUE OF INVESTIGATION." In Man and Nature: Priorities of Modern Research in the Area of Interaction of Nature and Society. LCC MAKS Press, 2021. http://dx.doi.org/10.29003/m2592.s-n_history_2021_44/106-114.

Full text
Abstract:
The article states the methodological and research technique conditions for the historical disclosure of the socio-natural synergy of social history in the specific case of Russian population migrations in the more than eventful period from the reign of Alexander III to the Great Patriotic War and the first post-war years, inclusive. The requirements for a modern researcher of social processes on long continuous series of complex sociographic and demographic information are formulated. The public and author's mass sources are named, which are necessary for identifying and comparing the synergi
APA, Harvard, Vancouver, ISO, and other styles
3

Lupu, Aurel, and Raluca Ivan. "Non-Financial Reporting In Emerging Economies Central and South-East Europe." In 2nd International Conference Global Ethics - Key of Sustainability (GEKoS). LUMEN Publishing House, 2021. http://dx.doi.org/10.18662/lumproc/gekos2021/8.

Full text
Abstract:
The research currently presented is related to non-financial reporting and the prevailing reporting practices employed by enterprises posing risks to the environment. The worldwide economy is in a continuous change and the companies must face all the new challenges to assure a good development of their business. One of the most pressing challenge is related to the reporting of information in an integrate form. It is considered that the traditional model of financial reporting does not represent a comprehensive image to assess the previous and future performance of a company. According to the D
APA, Harvard, Vancouver, ISO, and other styles
4

Spiridonov, Michail, Michail Spiridonov, Yuri Kropachev, Yuri Kropachev, Leonid Budanov, Leonid Budanov, Igor Neevin, et al. "GEOLOGICAL RISKS OF BAIKAI COASTAL ZONE." In Managing risks to coastal regions and communities in a changing world. Academus Publishing, 2017. http://dx.doi.org/10.31519/conferencearticle_5b1b937d7d4c20.65321441.

Full text
Abstract:
The geologic-geophysical researches including focused on geological dangers in 2015 captured a coastal zone of the southern hollow of Baikal. The methodical basis of these works is made by lake profile and areal surveillance with application of side location, continuous seismoacoustic profiling, a protsezionny ekholotirovaniye, underwater television monitoring, interpretative sampling and reconnoitering coastal monitoring from a board and from the water area. These forms most often represent openings in Baikal seabed with various shapes, depth and width of disclosure. In many cases the central
APA, Harvard, Vancouver, ISO, and other styles
5

Spiridonov, Michail, Michail Spiridonov, Yuri Kropachev, Yuri Kropachev, Leonid Budanov, Leonid Budanov, Igor Neevin, et al. "GEOLOGICAL RISKS OF BAIKAI COASTAL ZONE." In Managing risks to coastal regions and communities in a changing world. Academus Publishing, 2017. http://dx.doi.org/10.21610/conferencearticle_58b431659bd35.

Full text
Abstract:
The geologic-geophysical researches including focused on geological dangers in 2015 captured a coastal zone of the southern hollow of Baikal. The methodical basis of these works is made by lake profile and areal surveillance with application of side location, continuous seismoacoustic profiling, a protsezionny ekholotirovaniye, underwater television monitoring, interpretative sampling and reconnoitering coastal monitoring from a board and from the water area. These forms most often represent openings in Baikal seabed with various shapes, depth and width of disclosure. In many cases the central
APA, Harvard, Vancouver, ISO, and other styles
6

Jean, Mark S., and Eric Grant. "Management System Enabled ESG Performance." In 2022 14th International Pipeline Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/ipc2022-86870.

Full text
Abstract:
Abstract Throughout the centuries, companies have faced a wide range of challenges and changes that have caused them to rethink their strategies and redesign their organizations. The recent focus on environmental, social, and governance (ESG) performance is one of the new challenges facing companies today. ESG builds on prior Corporate Social Responsibility (CSR) reporting, adding additional structure and rigour to the process for disclosure. It is not the concept of ESG that is challenging, but the speed at which the public and other key stakeholders, including institutional investors and reg
APA, Harvard, Vancouver, ISO, and other styles
7

Dewri, Rinku, Indrakshi Ray, Indrajit Ray, and Darrell Whitley. "Query m-Invariance: Preventing Query Disclosures in Continuous Location-Based Services." In 2010 Eleventh International Conference on Mobile Data Management. IEEE, 2010. http://dx.doi.org/10.1109/mdm.2010.52.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Di Bella, Francis A., and Jonathan Gwiazda. "A Novel Thermally Induced Draft Air Power Generation System for Very Tall, Man-Made and Natural Geo-Physical Phenomena." In 2002 International Joint Power Generation Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ijpgc2002-26098.

Full text
Abstract:
It is well known that one of the necessities of designing very tall buildings is the need to control the internal and external airflows through the building. Presently, air flow control is required for maintaining proper ventilation for not only the occupants at 15–25 cfm per person (ref. 1) but also the electrical equipment generates heat at approx. 0.8 cfm/sq.ft. (ref. 2) for 2 to 3 W/ft2 (ref. 3). It is also well known that a 1,000+ ft. conduit (for example, an elevator shaft or an utility air chase within a skyscraper) extending into the atmosphere will have its top opening at lower atmosp
APA, Harvard, Vancouver, ISO, and other styles
9

Pucci, Sabrina, Marco Venuti, and Umberto Lupatelli. "ESG features in financial instruments: A challenge for the accounting treatment." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp8.

Full text
Abstract:
The volume of financial instruments including environmental, social, and governance (ESG) features is rapidly increasing with a result that the scale of the issue continues to increase in the lack of a specific accounting rule. This situation creates a deep debate referring to the possibility of financial instruments with an ESG factor to pass the solely payments of principal and interest (SPPI) test according to the current requirements in International Financial Reporting Standards (IFRS) 9. The debate is not only present in Europe but also in the US. The current accounting standards are not
APA, Harvard, Vancouver, ISO, and other styles
10

Gil, Ana. "DIGITAL RECONSTRUCTIONS - A METHODOLOGY FOR THE STUDY, PRESERVATION AND DISSEMINATION OF ARCHITECTURAL HERITAGE." In ARQUEOLÓGICA 2.0 - 8th International Congress on Archaeology, Computer Graphics, Cultural Heritage and Innovation. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/arqueologica8.2016.2982.

Full text
Abstract:
The architectural heritage is a particular case from the immaterial and material assets, movable or immovable, constituents of the cultural heritage. It is presented as a complex system with a continuous historical process, which can not be dissociated from its surroundings (Brusaporci 2015). In order to study, preserve and disseminate the past and present reality of this type of heritage, it was developed a digital recostruction methodology, able to adapt to each specific case, both in the object nature and in the representation objectives. This is only possible due to the last decade technol
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Continuous disclosure' for particular source types:
Journal articles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography