Relevant bibliographies by topics / Duties of corporate disclosure

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Academic literature on the topic 'Duties of corporate disclosure'

Author: Grafiati
Published: 9 March 2023
Last updated: 10 March 2023

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Journal articles on the topic "Duties of corporate disclosure"

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Triyanto, Dedik Nur, and Lutfi Kurniatir Rohmah. "Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures." Indonesian Accounting Review 12, no. 1 (January 7, 2022): 29. http://dx.doi.org/10.14414/tiar.v12i1.2605.

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The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.
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Siswanti, Indra, and Embun Prowanta. "The Model Disclosure of Islamic Social Reporting in Islamic Bank Indonesia." MIX: JURNAL ILMIAH MANAJEMEN 12, no. 1 (February 26, 2022): 31. http://dx.doi.org/10.22441/jurnal_mix.2022.v12i1.003.

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Objectives: The purpose of this study is to analyze the determinants of the disclosure of Islamic Social Reporting in Islamic banks in IndonesiaMethodology: The population in this study are Islamic banks in Indonesia which amounted to 14 (fourteen) in total, while the sample used was 9 (nine) Islamic banks that have met the criteria, namely Islamic banks that have published financial reports, annual reports and corporate governance reports between the period of period 2015-2019.Finding: The results of this study indicate that compliance with sharia principles, duties and responsibilities of the sharia supervisory board have a significant positive effect on the disclosure of ISR whereas financial performance has no effect on the disclosure of ISR. Corporate governance has shown moderate effect of compliance sharia on the disclosure of ISR, while Corporate governance does not moderate effect of duties and responsibilities of sharia supervisory board on disclosure of ISR and Corporate governance moderate effect of financial performance on the disclosure of ISR.Conclusion: It is important for the Islamic banks in Indonesia to maintain compliance sharia principles, and to increase the role of sharia supervisory boards, financial performance and the implementation of corporate governance.
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Oraee-Mirzamani, Nikzad. "Corporate Environmental Disclosure Law, Fiduciary Duties and the Aarhus Convention." European Energy and Environmental Law Review 20, Issue 1 (February 1, 2011): 18–29. http://dx.doi.org/10.54648/eelr2011002.

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Bruno, Sabrina. "Climate Corporate Governance: Europe vs. USA?" European Company and Financial Law Review 16, no. 6 (December 6, 2019): 687–723. http://dx.doi.org/10.1515/ecfr-2019-0027.

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According to economic literature, climate change is a financial factor: this is the logical premise of the European Directive N. 2014/95/EU requiring disclosure on the policies adopted by big corporations on climate change risks and opportunities. Through disclosure, climate change imprints the contents of directors’ duty of skill and care in Europe. On the contrary, in US there is no federal legislation or SEC regulations specifically on climate disclosure. Absent any binding decision yet, the current assessment of directors’ fiduciary duties under state law does not include consideration of climate change risks and opportunities according to American authors, even though fiduciary duties may evolve. The sole effective tool is the Martin Act. Levels of disclosure of US and EU corporations are therefore already significantly different both in terms of climate risks and opportunities. This situation can drive the financial sector to direct capital to Europe. Institutional investors in US have been trying to increase disclosure through shareholders’ proposals under Rule 14a-8 but these efforts have been recently undermined by the micro-management argument used by SEC. The conclusion is that the market cannot govern climate change by itself: because of regulation, European corporations are better positioned to mitigate the “carbon bubble”. What is at stake is the profitability of American corporations.
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Prigge, Stefan, and Dmytro Govorun. "Editorial." Corporate Board role duties and composition 14, no. 1 (2018): 4–5. http://dx.doi.org/10.22495/cbv14i1_editorial.

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The recent issue of the journal “Corporate Board: Role, Duties and Composition” is devoted to the issues of integrated reporting, board diversity, cultural dimensions, boards of directors mechanism, corporate social responsibility, corporate communication, corporate disclosure, social media, corporate control, auditing, accounting etc.
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Bunting, William C. "A Simple Model of Corporate Fiduciary Duties: With an Application to Corporate Compliance." Review of Law & Economics 17, no. 3 (November 1, 2021): 583–614. http://dx.doi.org/10.1515/rle-2021-0013.

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Abstract This article models the duty of care as a response to moral hazard where the principal seeks to induce effort that is costly to the agent and unobservable by the principal. The duty of loyalty, by contrast, is modeled as a response to adverse selection where the principal seeks truthful disclosure of private information held by the agent. This model of corporate loyalty differs importantly with standard adverse selection models, however, in that the principal cannot use available contracting variables as a screening mechanism to ensure honest disclosure and must rely upon the use of an external third-party audit technology, such as the court system. This article extends the model to the issue of corporate compliance and argues that the optimal judicial approach would define the duty to monitor as a subset of due care – and not loyalty – but hold that the usual legal protections provided for due care violations no longer apply.
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Saputri, Rifka Kurnia Indah, and Febrial Pratama. "PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), DISCLOSURE BREADTH, DAN DISCLOSURE DEPTH TERHADAP CORPORATE FINANCIAL PERFORMANCE." Jurnal Akuntansi Bisnis dan Ekonomi 6, no. 1 (September 30, 2020): 1577–88. http://dx.doi.org/10.33197/jabe.vol6.iss1.2020.468.

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One of the companies that has good quality can be judged by looking at the Corporate Financial Performance (CFP) of a company. CFP is the result that has been achieved by the company management in carrying out its duties and functions effectively and efficiently by using proper and correct financial implementation rules. In this study, the ratio used to measure CFP is Earnings Before Interest Tax Depreciation and Amortization (EBITDA).This study aims to determine the disclosure of Corporate Social Responsibility (CSR) using the GRI G4 standard, Disclosure Breadth in disclosing the CSR theme and Disclosure Depth in sentences that are recorded based on interested parties (stakeholders) on CFP (EBITDA) in non-public state-owned oil companies and gas listed in OK Stock for the period 2011-2018.The population in this study were non-public state-owned oil and gas companies listed in OK Stock for the period 2011-2018. The sample selection technique used purposive sampling and obtained 4 non-public state-owned oil and gas companies over a period of 8 years so that 32 samples were observed. The data analysis method in this research is panel data regression using Eviews 10 software.The results showed that simultaneously CSR disclosure, disclosure breadth and disclosure depth have an effect on CFP. Partially disclosure breadth and disclosure depth do not have a significant effect, while CSR disclosure has a significant positive effect on CFP.Based on these results, stakeholders need to pay attention to the composition of CSR disclosure, both in terms of the breadth of disclosure and the depth of disclosure of the company so that the company can convince stakeholders to minimize the risks that will occur, maximize profitability and the objectives of all parties. reached.
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Larasati, Desi, and Asrori Asrori. "The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure." Accounting Analysis Journal 9, no. 1 (July 29, 2020): 60–66. http://dx.doi.org/10.15294/aaj.v9i1.20956.

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This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.
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Kurniawanto, Hudi. "The Effect Board Characteristics On Enterprise Risk Management Disclosures: Evidence from State-Owned Enterprise In Indonesia." Archives of Business Research 8, no. 12 (January 15, 2021): 230–37. http://dx.doi.org/10.14738/abr.812.9525.

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The purpose of this study is to examine the effect of corporate governance, namely board characteristics on enterprise risk management disclosure. The research object of State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2019, with a total sample of 40 annual reports with purposive sampling technique and multiple regression analysis. The results of this study prove that board size no effect on enterprise risk management disclosure, while board independence effect enterprise risk management disclosure. This shows that the commissioners understand and carry out their duties as an independent party in supervising, directing, and evaluating the implementation of corporate governance and corporate strategic policies so that Board Independence in State-Owned Enterprises in Indonesia functions properly.
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Mustafa Khan, Nurul Jannah, and Hasani Mohd Ali. "Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review." Sustainability 15, no. 3 (February 3, 2023): 2793. http://dx.doi.org/10.3390/su15032793.

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There is a growing call globally for corporations to improve transparency in corporate reporting, along with the surge of enhancing disclosure of non-financial information. Companies are seen as agents for contributing to a better future, and hence could assist in achieving the sustainable development goals (SDGs) 2030, via transparent non-financial disclosure. This review paper is premised on the fact that laws on non-financial disclosure may be useful in enhancing the transparency of companies’ conducts. Hence, this systematic review aims to synthesize the literature from 2014 to 2021 on the patterns and trends relating to regulations on non-financial disclosure in corporate reporting by companies. A keyword search followed by filters provided by the Web of Science Core Collection and SCOPUS databases resulted in a total of 369 documents being found. A total of 62 articles were reviewed after manual filtering and exclusion. A thematic review of these 62 articles identified 20 initial codes, which were then grouped into eight clusters: Directive 2014/95/EU, disclosure approaches, fiduciary duties of directors, stakeholder engagement, the effectiveness of disclosure regulations, the impacts of rules, the role of different actors and corporate accountability. The paper finds that the patterns and trends in the review set the path for future research on laws of non-financial disclosure, as they serve as a guideline for researchers for future studies.
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Dissertations / Theses on the topic "Duties of corporate disclosure"

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CORRADI, SARA. "Strumenti di thiro party enforcement e strategia di whistleblowing nei controlli societari." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2013. http://hdl.handle.net/10281/42014.

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The recent crisis of 2008-2009 induced by widespread financial fraud, demands a rethinking of the role of corporate governance in each country. My research focuses on whistleblowing – the third party enforcement strategy based on those who report questionable corporate governance or accounting incidents both to outside authorities and in house - as a regulatory strategy to prevent financial fraud, from both an economic and a comparative perspective. More precisely, it aims at better understanding the structure and the function of whistleblowing regulations in the U.S. system, with the further goal of considering whether such regulations would work in the Italian corporate legal system. Despite the absence, in the Italian legal system, of corporate whistleblowing provisions, seems possible to figure out several duties of disclosure of corporate irregularities for internal watchdogs and a widespread use of the voluntary corporate whistleblowing strategy that offer the intuition that could be useful insert corporate mandatory whistleblowing provisions also in the organizational set up regulation.
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Aßländer, Michael S., and Janina Curbach. "Corporate or Governmental Duties?: Corporate Citizenship From a Governmental Perspective." Sage, 2017. https://tud.qucosa.de/id/qucosa%3A35438.

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Recent discussions on corporate citizenship (CC) highlight the new political role of corporations in society by arguing that corporations increasingly act as quasi-governmental actors and take on what hitherto had originally been governmental tasks. By examining political and sociological citizenship theories, the authors show that such a corporate engagement can be explained by a changing (self-)conception of corporate citizens from corporate bourgeois to corporate citoyen. As an intermediate actor in society, the corporate citoyen assumes co-responsibilities for social and civic affairs and actively collaborates with fellow citizens beyond governmental regulation. This change raises the question of how such corporate civic engagement can be aligned with public policy regulations and how corporate activities can be integrated into the democratic regime. To clarify the mode of CC contributions to society, the authors will apply the tenet of subsidiarity as a governing principle which allows for specifying corporations’ tasks as intermediate actors in society. By referring to the renewed European Union strategy for Corporate Social Responsibility, the authors show how such a subsidiary corporate-governmental task-sharing can be organized.
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Wang, Yin. "Essays on Corporate Disclosure." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLH002.

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Cette thèse est articulée en trois chapitres et s’inscrit dans le domaine de la recherche empirique en comptabilité financière. Elle examine les déterminants et les conséquences de la communication des entreprises. Le premier chapitre étudie les effets réels de la communication financière sur les dépenses de publicité des entreprises. Le deuxième chapitre, co-écrit avec Thomas Bourveau et Vedran Capkun, étudie les conséquences réelles de la communication des résultats de recherche médicale sur les marchés financiers et sur la société. Le troisième chapitre, co-écrit avec Vedran Capkun et Yun Lou, analyse l’influence de l’information propriétaire communiquée par des concurrents d’une entreprise sur leurs produits sur la décision de cette entreprise de communication de ses propres informations propriétaires
This dissertation is composed of three chapters investigating the antecedents and consequences of corporate disclosure in the domain of empirical-archival financial accounting. The first chapter examines the real effects of firm disclosure and its timing on firm advertising investment. The second chapter, joint work with Thomas Bourveau and Vedran Capkun, documents the real consequences of pharmaceutical firms’ clinical trial disclosure in financial markets and on broader society. The third chapter presents a joint project with Vedran Capkun and Yun Lou, exploring intra-industry peer disclosure of proprietary information as antecedents of corporate disclosure decision at product level
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Östberg, Per. "Corporate disclosure and investor recognition." Doctoral thesis, Handelshögskolan i Stockholm, Finansiell Ekonomi (FI), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-512.

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Disclosure Investment and RegulationThis paper provides a framework to analyze voluntary and mandatory disclosure. Since improved disclosure reduces the entrepreneur's ability to extract private benefits, it secures funding for new investments, but also provides existing claimholders with a windfall gain. The entrepreneur may choose to forgo investment in favor of extracting more private benefits. A mandatory disclosure standard reduces inefficient extraction and increases investment efficiency. Although the optimal standard is higher than the entrepreneur's optimal choice, it can be less than complete in order not to deter investment. The Optimality of the Opt-OutThis paper determines conditions under which providing firms with a menu of disclosure alternatives is desirable. If all types of firms have a conflict of interest with existing stakeholders concerning the resource allocation decision then providing firms with a single mandatory standard is optimal. When some firms do not have a conflict of interest then the optimal mandatory standard may allow firms to choose from multiple disclosure standards. Diversity in assets favours a single standard while diversity in liabilities favours multiple standards. Does Investor Recognition Predict Excess Returns?We test Merton's (1987) hypothesis using individual level stockholdings of Swedish investors. Controlling for size and other factors, we find that lower levels of investor recognition lead to greater future excess returns. Positive (negative) changes in investor recognition are followed by lower (higher) excess returns. The effect of investor recognition is more pronounced for young firms. We demonstrate that investor recognition risk is conditionally priced. Investor Recognition and the Long-Run Performance of RepurchasesUsing U.S. data we document a strong negative relationship between changes in investor recognition and asset returns. We demonstrate that investor recognition is a priced factor in asset returns different from the traditional ones. Undertaking a repurchase significantly reduces the firm's investor recognition. Accounting for changes in investor recognition reduces the abnormal performance of firms undertaking a repurchase.
Diss. Stockholm : Handelshögskolan, 2005 S. 3-7: sammanfattning, s. 11-126: 4 uppsatser
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Abraham, Santhosh. "Essays in corporate disclosure practices." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.484833.

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This thesis Essays on corporate disclosure adds to the financial reporting literature in a series of three studies which seeks to further advance knowledge on corporate disclosure practices. Forward looking information released by company management is increasingly gaining importance in accounting and finance research in response to the changing business environment and is t1).e primary focus of this thesis. The first study examines the relation between corporate governance factors and regulation on the extent of risk disclosure in corporate annual reports in the United Kingdom. The second study develops a methodology to examine and rank the quality of business risk reporting in the annual report ofUK companies over a period of three years. The fmal study examines the relation between the earnings environment firms are operating in and the amount of news disclosures in relation to future earnings that companies release to the stock market. Results from the first study (Chapter 4) provide evidence for a link between governance factors and the extent of risk disclosure in corporate annual reports. While the study shows that regulation has an impact on disclosure, the unconsolidated results on the different types of risk disclosure suggest that cross sectional variation in the pattern of narrative annual report risk information is dependent upon the form that disclosure regulation takes. The second study (Chapter 5) shows that for the period examined companies that disclose information on business risk factors provide industry specific information on risk factors but the study corroborates the fmding of prior studies that managers are reluctant to quantify the impact of risk factors in their external reporting. The third study in the thesis (Chapter 6) shows that when firms are in a negative earnings environment (earnings falling in relation to previous years) the frequency of future earnings related disclosure increase. Other issues discussed in this thesis include the motivation for the three studies examined in relation to financial reporting (Chapter 1), some of the key disclosure literature (chapte~ 2) and governance developments in the United Kingdom (Chapter 3). Chapter 7 provides conclusions from the study and also in~oduces areas for future research.
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Östberg, Per. "Corporate disclosure and investor recognition /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://www.hhs.se/efi/summary/687.htm.

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Yang, Jing-Wen. "Multiple audiences and corporate disclosure." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7411.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.
Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Enache, Luminita. "Corporate governance and voluntary disclosure." Doctoral thesis, Università degli studi di Padova, 2012. http://hdl.handle.net/11577/3422545.

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The main objective of this work is to increase the knowledge about corporate governance and voluntary disclosure in reducing information asymmetries. The first chapter is a review of the literature on corporate governance and voluntary disclosure. The second chapter analyzes whether board composition and voluntary disclosure substitute or complement each other in reducing information asymmetries. Finally, the third chapter analyzes the role of disclosure and governance in the biotech setting in enhancing analysts ability to forecasts earnings. More in detail, in the second chapter, we assess the impact of corporate governance on firms’ product-related disclosure of biotechnology companies in the presence of agency and proprietary costs. In order to conduct this investigation we use regression analysis employing data compiled from 10-K forms and proxy statements. We hypothesize that voluntary disclosure – considering the approach suggested by Lev et.al. (2004) – is a function of governance structure measured by a set of independent variables based on the board of directors typology proposed by Hillman et.al. (2000) and Baysinger and Butler (1985). Our results show that corporate governance plays a role in orienting the heterogeneity of product-level disclosures provided by US biotech companies. Moreover, using biotech setting, which provides unique heterogeneity in the level of disclosure, we show that background of board members affects corporate disclosure. Specifically, specialist directors and community members exert markedly different effect on disclosure. Support specialists generally pressed for increased disclosure, unless it is against firm interest. Community influentials vote for vague disclosure but tend to disclose information early. The later may be due to the desire to prop-up their personal public profile, at the expense of shareholders. The study further explores and provides useful insights and practical implications for corporate governance standard setters. They should consider the various competences of board members such as skills, expertise, knowledge and specific functions of individual directors in expressing the impact of corporate governance on firms voluntary disclosure. In the last chapter, we uses US biotech firms to assess how corporate governance mechanisms, such as board composition, board size and product related voluntary disclosure, affect the information environment faced by financial analysts in forecasting earnings. Information environment is defined as forecast accuracy, forecast dispersion, precision of public information, precision of private information, as in Barron et.al. (1998, 2002). We consider the methodology introduced by Baysinger and Butler (1985) and Hillman et.al. (2000) and we analyze each independent directors according to his specific background. On the relation between voluntary disclosure and analysts forecasts, we have build our own measure of voluntary disclosure index, by hand-collecting all the information specific to the biotech products that firms have into their portfolio. We measure the voluntary disclosure of biotech products based on the Business Section Analysis (part I) of the Annual Report (10-K form), precisely on the drug development programs, that provide key information about the various products under development of each biotechnology company. Additionally, we examine whether voluntary disclosure were disclosed consistently over time and we follow the path of disclosure by developing an persistent disclosure index at the firm level. Our results shows that US biotech firms with more independent directors on the board reduces the forecast dispersion. The quality of corporate governance affects information transparency and play a role in reducing the uncertainty associated with future firms’ performance by increasing the precision of analysts’ earnings forecasts. Better corporate governance mechanisms promotes transparency that benefits the users of firms’ disclosure. Forecast accuracy increases when voluntary disclosure is constant over time. Analysts forecast dispersion decreases when more independent directors sits on the board. Voluntary disclosure is fully effective to financial analysts only if the information is comparable over time. When information is constant over time it increases forecast accuracy and reduces the dispersion. Voluntary disclosure and corporate governance quality are two mechanisms that act is complement to improve the quality of information available to financial analysts
l principale obiettivo di questo lavoro è di quello di contribuire ad una maggiore comprensione delle politiche di comunicazione delle imprese e dei meccanismi di corporate governance, in particolare le caratteristiche dei consiglieri di amministrazione nel ridurre le asimmetrie informative. Nel primo capitolo sono state analizzate le teorie più rilevanti dell’accountability, come la voluntary disclosure e la corporate governance con l’obiettivo di evidenziare i contributi più significativi che ad esse sono state mosse e identificando nuovi temi di ricerca. Il capitolo secondo studia se i meccanismi di governance, quali la composizione del board è un sostituto piuttosto che un complemento della comunicazione volontaria nel ridurre le asimmetrie informative. Il terzo capitolo sottopone a verifica empirica le asserzioni più rilevanti derivanti dal ruolo che la corporate governance e voluntary disclosure hanno sulle proprietà delle previsioni degli analisti. Più nel dettaglio, il secondo capitolo mette in evidenza l’impatto che la composizione del consiglio di amministrazione ha sulla comunicazione volontaria riguardante i prodotti in sviluppo delle imprese biotech statunitense in presenza di alti costi di proprietà e di agenzia che li caratterizzano. Per analizzare come il board composition impattano sulla comunicazione volontaria, la ricerca distingue i componenti del consiglio di amministrazione in base al background e alle precedenti esperienze lavorative in tre categorie: a) business experts, sono gli amministratori esecutivi le cui competenze sono legate al processo decisionale; b) support specialists, si riferiscono ai esperti in ambiti specifici come finanza, diritto, ricerca e sviluppo, amministrazione e controllo; c) community influentials, si tratta di politici, membri di organizzazioni non profit che portano”knowledge, experience and linkages relevant to firm’s external environment” [Baron, 1985]. La classificazione proposta, basata sul ruolo potenziale dei singoli amministratori all’interno del consiglio di amministrazione amplia l’attenzione sulle funzioni che il consiglio di amministrazione riveste, prendendo un passo avanti rispetto alla maggior parte dei studi esistenti, e centrandosi non solo sul ruolo di monitoraggio ma anche sul potenziale contributo al processo decisionale strategico. Per ciascuna azienda biotech si è proceduto alla classificazione degli amministratori nelle tre categorie in precedenza presentate. Sono stata analizzate le biografie di ciascun amministratore dal documento DEF 14-A. La verifica empirica si è svolta considerando che la comunicazione volontaria – usando l’indice di voluntary disclosure costruito dal Guo et.al. (2004) – è una funzione della struttura di governance misurata come composizione del consiglio di amministrazione, usando il approccio proposto da Hillman et.al. (2000) e Baysinger and Butler (1985), descritta prima. I risultati ottenuti mettono in risalto il ruolo strategico che il board rinveste e inoltre conferma come la composizione del board in termini di competenze influenza la sua capacità di monitoraggio e quindi riduca, i costi di monitoraggio che la società deve sostenere. In particolare, si evidenzia come diversi membri del consiglio di amministrazione, quale support specialists and community influentials esercitano un ruolo diverso sulla voluntary disclosure. In generale, i support specialists tendono a favorire un incremento della disclosure. Al contrario, i comunity influentials votano per una “vague” disclosure, però tendono a fornire le informazioni prima. Questo ultimo risultato può essere dovuto al desiderio da parte dei community influentials di proteggere la loro reputazione alle spese dei shareholders. In conclusione, la ricerca condotta ha evidenziato come il problema della composizione del board deve essere affrontata superando la tradizionale classificazione degli amministratori in esecutivi e indipendenti. In tale ambito, assume una maggiore rilevanza il background, le competenze, e i legami degli amministratori. In fine, il presente lavoro porta in attenzione importante implicazioni per i corporate governance standard setters, che dovrebbero mostrare una maggiore attenzione e considerare il ruolo di ciascun membro al interno del consiglio di amministrazione nel specificare le varie direttive. L’ultimo capitolo della tesi tratta il ruolo che la governance e la voluntary disclosure hanno nell’influire le previsioni degli analisti, analizzate principalmente in un contesto statunitense delle aziende biotech. L’attenzione del ricerca è volta innanzitutto ad analizzare il ruolo che la board composition e le modalità con cui le società forniscono le informazioni, e successivamente come tali informazioni vengono interpretate dagli analisti finanziari nel produrre stime dei risultati aziendali (EPS). Oggetto di analisi sono le proprietà delle previsioni degli analisti, come la forecast accuracy, forecast dispersion, precision of public information, precision of private information (Barron et.al. 1998, 2002), usando, nominate più semplicemente information environment. Il framework utilizzato per la misurazione della disclosure è quello proposto da Guo et.al. (2004) che ci ha permesso anche di costruire un indice di consistenza della disclosure nel tempo. Questo ultimo viene calcolato come la differenza tra la voluntary disclosure nell’anno t meno la voluntary disclosure nell’anno (t-1) diviso la disclosure al tempo (t-1). Tutte le informazioni riguardante la comunicazione volontaria dei prodotti in sviluppo che le aziende biotech hanno nel portafoglio sono hand-collected usando come fonte il 10-K form, che deve essere predisposto da ciascuna società quaotata al New York Stock Exchange e depositato presso la SEC. Questo ci ha permesso di creare un database unico. Per quanto riguarda la corporate governance - board composition abbiamo presso in con il profilo degli singoli membri del consiglio di amministrazione in termini di background e competenze
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Faisal. "Global corporate social responsibility disclosure practices." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2304.

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This thesis provides comparative evidence on corporate social responsibility disclosure (CSRD) practices by many of the world’s largest companies. Specifically, it investigates the relationship between company characteristics, institutional factors, the presence of a voluntary assurance statement, and internal contextual aspects with the extent of CSRD in sustainability reports. The thesis approach is based on legitimacy theory tenets to better explain the motivations of these prominent companies to communicate CSRD.The data collection focuses on the 2009 sustainability reports sourced from 460 highly visible public companies from 44 separate countries. Key Global Reporting Initiative (GRI) items are used as the benchmark disclosure checklist. The empirical results indicate that the average level of overall CSRD is 56.8 percent. Labour practices is the most disclosed theme by companies (66.4 percent) followed by economic (60.2 percent), society (57.0 percent), environmental (56.7 percent), human rights (49.0 percent), and product responsibility themes (46.0 percent).Statistical analysis indicates that high-profile industries, the presence of a voluntary assurance statement and a corporate social responsibility committee positively influence the extent of corporate social responsibility disclosures. Interestingly, companies operating in emerging markets disclose more sustainability information than communitarian or Anglo-American jurisdictions. Consistent with legitimacy theory, these results suggest that companies which are more likely impacted by their community demonstrate higher accountability and transparency by increasing CSRD communication to better address stakeholders’ expectations.Overall, the empirical results have theoretical and practical implications for key stakeholders to improve drivers of CSRD. First, this thesis provides evidence that legitimacy theory can help explain the extent of corporate social responsibility disclosures. Second, this thesis adds new insights on the positive role of the voluntary assurance statements and corporate social responsibility committees in motivating companies to provide more extensive and higher credible sustainability reports.
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Lo, Stefan Huoy Cheng. "In search of corporate accountability: liabilities of corporate participants." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13628.

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There is much debate over corporate social responsibility on whether business companies should look beyond shareholder primacy and profit maximisation to act for the benefit of others. But it is generally agreed, even amongst advocates of shareholder primacy, that profit maximisation should only be achieved within the framework of external laws regulating the conduct of individuals and companies generally. If the objectives of such external laws are not to be defeated, then it is important for controllers of companies to ensure corporate compliance with the law. Yet controversies have arisen (such as the James Hardie scandal) where corporate enterprises may have improperly flouted or evaded liabilities under the law. Against this background, the thesis argues that it is necessary to ensure that responsible persons are accountable under the law so as to promote compliance with legal regulations in the corporate context. Individuals or entities behind the company who are responsible for wrongful conduct should be held liable under the law ― whether it be tort law or statutory regulation. Some counter that the corporate law principles of limited liability and separate entity have primacy to effectively shield those behind the company from at least certain types of liability. However, the thesis argues that it is undesirable for corporate insiders to hide behind the company to avoid tortious or statutory liabilities. The thesis adopts a theory of interactive (corrective) justice to be applied in the corporate context to justify the imposition of civil liability on responsible directors, shareholders and other corporate participants. In light of this theoretical framework, possibilities of rectifying deficiencies in the law through judicial development of existing legal principles will be examined. To the extent that appropriate directions in the law cannot be achieved via judicial development of the law, the thesis also investigates possibilities of statutory reform.
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Books on the topic "Duties of corporate disclosure"

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Noronha, Carlos, ed. Corporate Social Disclosure. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694.

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Ted, Trautmann, ed. SEC corporate disclosure reforms. Chicago, IL: CCH Incorporated, 2002.

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James, Hamilton, and Trautmann Ted, eds. SEC corporate disclosure reforms. Chicago, IL: CCH Inc., 2004.

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Corporate disclosure and corporate governance in China. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2010.

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Dennis, Campbell, and Center for International Legal Studies., eds. Environmental hazards and duties of disclosure. London: Graham&Trotman/M. Nijhoff, 1994.

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Ghio, Alessandro, and Roberto Verona. The Evolution of Corporate Disclosure. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8.

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Brown, J. Robert. The regulation of corporate disclosure. Englewood Cliffs, NJ: Prentice Hall Law & Business, 1989.

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Corporate financial disclosure answer book. New York: Aspen Publishers, 2010.

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Levy, Steven Mark. Corporate financial disclosure answer book. New York: Aspen Publishers, 2010.

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Kyaoka, Nihon Kaonin Kaikeishi, ed. Corporate disclosure in Japan: Reporting. 4th ed. Tokyo, Japan: Japanese Institute of Certified Public Accountants, 2002.

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Book chapters on the topic "Duties of corporate disclosure"

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Busco, Cristiano, Alessandro D’Eri, and Valerio Novembre. "Corporate Disclosure." In Palgrave Studies in Impact Finance, 77–111. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93768-3_4.

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Demartini, Chiara, Sara Trucco, and Valentina Beretta. "Disclosure trends in intellectual capital disclosure." In Corporate Narrative Reporting, 171–87. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-13.

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Padgett, Carol. "Communication and Disclosure." In Corporate Governance, 159–81. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-0-230-35711-2_8.

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Ghio, Alessandro, and Roberto Verona. "Voluntary Corporate Disclosure." In Contributions to Management Science, 55–100. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8_3.

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Hassanein, Ahmed, and Heba Abou-El-Sood. "Forward-looking disclosure." In Corporate Narrative Reporting, 37–54. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-5.

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Saw, Paul. "Auditor’s Duties." In Encyclopedia of Corporate Social Responsibility, 127–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_474.

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D’Anselmi, Paolo, and Massimiliano Di Bitetto. "Micro-disclosure." In Encyclopedia of Corporate Social Responsibility, 1666–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_698.

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Noronha, Carlos. "Corporate Social Disclosure in China and Japan: An Introduction." In Corporate Social Disclosure, 1–15. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_1.

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Debroux, Philippe. "The Growing Acceptance of Global Standards by Japanese Companies and Its Implication in Terms of Disclosure." In Corporate Social Disclosure, 283–309. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_10.

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Tanaka, Gustavo. "Corporate Social Disclosure Practices in Japanese Corporations: The Case of Meiko Electronics." In Corporate Social Disclosure, 310–43. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_11.

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Conference papers on the topic "Duties of corporate disclosure"

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Christina, Silvy, and Nico Alexander. "Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.14.

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Wang*, Juan, and Liping Lin. "Corporate Social Responsibility Information Disclosure Research." In Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/assehr.k.191221.161.

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Chen, Xuan. "Analysis on Corporate Environmental Disclosure Behaviors." In International Conference on Humanities and Social Science 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/hss-26.2016.111.

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Kiflee, Ag Kaifah Riyard bin. "Risk Disclosure And Corporate Governance Characteristics." In 13th Asian Academy of Management International Conference 2019. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.1.

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Agustin, Putri, Bunga Maharani, and Rochman Effendi. "Financial Risk Disclosure and Corporate Governance." In Conference on International Issues in Business and Economics Research (CIIBER 2019). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210121.006.

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Pramono, Hadi. "The Effect of Corporate Governance towards Corporate Social Responsibility Disclosure." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.94.

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"Impact of Corporate Governance on Corporate Environmental Disclosure: Indonesian Evidence." In International Conference on Trends in Economics, Humanities and Management. International Centre of Economics, Humanities and Management, 2015. http://dx.doi.org/10.15242/icehm.ed815026.

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Saputra, Mulia, Nadirsyah Nadirsyah, Fadli Nora Iranda, and Hamdani Hamdani. "The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure." In Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.20-1-2018.2282436.

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Bazantova, Ilona. "CHANGES IN THE CZECH CORPORATE LAW AND FIDUCIARY DUTIES." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/12/s02.048.

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Nastari, Raffaela, Sabrina Pisano, and Matteo Pozzoli. "Circular economy disclosure by agri-food companies." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp12.

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Reports on the topic "Duties of corporate disclosure"

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Jung, Sojin, and Jung Ha-Brookshire. Perfect or Imperfect Duties? Consumer Perspectives Toward Corporate Sustainability. Ames: Iowa State University, Digital Repository, November 2016. http://dx.doi.org/10.31274/itaa_proceedings-180814-1392.

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Kong, Nancy, Uwe Dulleck, Adam Jaffe, Shupeng Sun, and Sowmya Vajjala. Linguistic Metrics for Patent Disclosure: Evidence from University Versus Corporate Patents. Cambridge, MA: National Bureau of Economic Research, September 2020. http://dx.doi.org/10.3386/w27803.

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Cao, Sean, Wei Jiang, Baozhong Yang, and Alan Zhang. How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI. Cambridge, MA: National Bureau of Economic Research, October 2020. http://dx.doi.org/10.3386/w27950.

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Chang, Allan. Disclosure Standards of Large New Zealand Companies: A content analysis study of compliance with the FMA’s corporate governance guidelines. Unitec ePress, September 2017. http://dx.doi.org/10.34074/ocds.52017.

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This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they fulfill the requirements of the corporate governance principles and guidelines as recommended by the Financial Markets Authority (FMA) of New Zealand. Even though compliance with the FMA’s recommendations is voluntary, a high overall percentage of compliance (74%) was recorded in this study. This indicates the seriousness with which New Zealand companies take investor concerns on issues of corporate governance.
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Sadowski, Dieter. Board-Level Codetermination in Germany - The Importance and Economic Impact of Fiduciary Duties. Association Inter-University Centre Dubrovnik, May 2021. http://dx.doi.org/10.53099/ntkd4304.

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The empirical accounts of the costs and benefits of quasi-parity codetermined supervisory boards, a very special German institution, have long been inconclusive. A valid economic analysis of a particular legal regulation must take the legal specificities seriously, otherwise it will be easily lost in economic fictions of functional equivalence. At its core the corporate actor “supervisory board” has no a priori objective function to be maximised – the corner stone of the theory of the firm – but its objective function will only be brought about a posteriori – should negotiations result in an agreement (E. Fraenkel). With this understanding,the paper presents six recent quasi-experimental studies on the economic (dis) advantageousness of the German codetermination laws that try to follow the rules of causal inference despite the lack of random variation. By and large they refute the hold-up model of codetermination by showing positive or nonnegative effects even on shareholder wealth – and a far-reaching improvement of the well-being of the core workforce. In conclusion, indications are offered that the shareholder primacy movement has only weakened, but not dissolved the “Deutschland AG”.
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Colomb, Claire, and Tatiana Moreira de Souza. Regulating Short-Term Rentals: Platform-based property rentals in European cities: the policy debates. Property Research Trust, May 2021. http://dx.doi.org/10.52915/kkkd3578.

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Short-term rentals mediated by digital platforms have positive and negative impacts that are unevenly distributed among socio-economic groups and places. Detrimental impacts on the housing market and quality of life of long-term residents have been particular contentious in some cities. • In the 12 cities studied in the report (Amsterdam, Barcelona, Berlin, Brussels, Lisbon, London, Madrid, Milan, Paris, Prague, Rome and Vienna), city governments have responded differently to the growth of short-term rentals. • The emerging local regulations of short-term rentals take multiple forms and exhibit various degrees of stringency, ranging from rare cases of laissez-faire to a few cases of partial prohibition or strict quantitative control. Most city governments have sought to find a middle-ground approach that differentiates between the professional rental of whole units and the occasional rental of one’s home/ primary residence. • The regulation of short-term rentals is contentious and highly politicised. Six broad categories of interest groups and non-state actors actively participate in the debates with contrasting positions: advocates of the ‘sharing’ or ‘collaborative’ economy; corporate platforms; professional organisatons of short-term rental operators; new associations of hosts or ‘home-sharers’; the hotel and hospitality industry; and residents’ associations/citizens’ movements. • All city governments face difficulties in implementing and enforcing the regulations, due to a lack of sufficient resources and to the absence of accurate and comprehensive data on individual hosts. That data is held by corporate platforms, which have generally not accepted to release it (with a few exceptions) nor to monitor the content of their listings against local rules. • The relationships between platforms and city governments have oscillated between collaboration and conflict. Effective implementation is impossible without the cooperation of platforms. • In the context of the European Union, the debate has taken a supranational dimension, as two pieces of EU law frame the possibility — and acceptable forms — of regulation of online platforms and of short-term rentals in EU member states: the 2000 E-Commerce Directive and the 2006 Services Directive. • For regulation to be effective, the EU legal framework should be revised to ensure platform account- ability and data disclosure. This would allow city (and other ti ers of) governments to effectively enforce the regulations that they deem appropriate. • Besides, national and regional governments, who often control the legislative framework that defines particular types of short-term rentals, need to give local governments the necessary tools to be able to exercise their ‘right to regulate’ in the name of public interest objectives.
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