Relevant bibliographies by topics / Firm disclosures

Academic literature on the topic 'Firm disclosures'

Author: Grafiati
Published: 7 September 2024

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

Select a source type:

Contents

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

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 "Firm disclosures"

1

White, Gregory, Alina Lee, and Greg Tower. "Drivers of voluntary intellectual capital disclosure in listed biotechnology companies." Journal of Intellectual Capital 8, no. 3 (July 31, 2007): 517–37. http://dx.doi.org/10.1108/14691930710774894.

Full text
Abstract:
PurposeThe paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.Design/methodology/approachThe paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies, and tests the relationship between voluntary disclosures of intangible firm value with traditional agency theory variables. The relationships are tested statistically using correlation and multiple‐regression analysis.FindingsThe key drivers of voluntary intellectual capital disclosures were the level of board independence, firm age, level of leverage and firm size. Multiple regression analysis demonstrated that board independence, leverage and size had a significant relationship with the level of voluntary intellectual capital disclosure. Separate regression controlling for large‐sized and small‐sized firms demonstrated that voluntary intellectual capital disclosure was only driven by board independence and the levels of firm leverage in large firms. Small firms did not demonstrate this relationship.Research limitations/implicationsThe implications of this research are that smaller biotechnology companies' managers are not motivated by external debt‐holder demands to make voluntary disclosures about intangible firm value. In addition, large biotechnology companies, which are better able to establish independent board oversight, appear more effective at driving voluntary intellectual capital disclosures, perhaps in response to greater demand by owners. A limitation of this study is its Australian context and that data is analysed only from 2005 financial year annual reports.Originality/valueTo the authors' knowledge this is an original paper whose findings have valuable implications for managing intellectual capital at the firm level. The paper clearly demonstrates that disclosures about intangible firm value is being driven by traditional agency theory variables and more contemporary corporate governance issues, and that small firms may be ignoring the importance of disclosing more about their intellectual capital.
APA, Harvard, Vancouver, ISO, and other styles
2

Jeong, Kyunbeom. "The Reaction Of Analysts To Management Disclosures And Firm Characteristics: Conservatism And Corporate Governance." Journal of Applied Business Research (JABR) 32, no. 6 (November 2, 2016): 1629. http://dx.doi.org/10.19030/jabr.v32i6.9812.

Full text
Abstract:
This paper examines the effect of firm characteristics on analyst reaction to management disclosures. Prior studies have overlooked the fact that analysts can react differently as a result of firm characteristics that can affect the management forecasts’ credibility and usefulness, as well as specific situation like SEO or management forecast characteristics itself. This study extends this line of research by considering firm characteristics after controlling for factors with respect to management forecast characteristics that may affect analyst reaction. I provide evidence that good news management disclosures by firms with high levels of conservatism have more impact to the analysts; therefore, analysts react more to good news management disclosures issued by firms with a high level of conservatism than good news management disclosures that are issued by firms with low levels of conservatism. Similarly, the study finds that analysts react less to bad news management disclosure issued by firms with a high level of conservatism. I also find that analysts have a stronger reaction to management disclosures announced by firms with strong governance and a lower level of managerial ownership. These results show that firm characteristics are also factors that are considered by analysts in the revision of their earnings forecasts following management disclosure.
APA, Harvard, Vancouver, ISO, and other styles
3

Akpan, Dorathy Christopher, Rose Augustine Odokwo, and Patrick Edet Akinninyi. "Corporate Attributes and Risk Management Disclosure of Listed Insurance Companies in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 1 (March 30, 2024): 46–57. http://dx.doi.org/10.33003/fujafr-2024.v2i1.77.46-57.

Full text
Abstract:
Disclosure of risk management practices by firms enhances transparency, thus giving shareholders’ more confidence and lowering their uncertainty about future cash flows. This study therefore examined the effects of corporate attributes on risk management disclosures of listed insurance firms in Nigeria from 2013 to 2022. Firm size, firm profitability and firm leverage were the measures of corporate attributes employed in this study while risk management disclosure was the dependent variable. The research design adopted for this study was ex post facto and twenty-three listed insurance firms constituted the population of the study. Purposive sampling technique was employed to select eight listed insurance firms and secondary used were analysed using marginal logistic regression. The statistical package employed was STATA 16. From the analysis, it was found out that firm size, firm profitability and firm leverage have significant effect on risk management disclosure of listed insurance firms in Nigeria. Thus, it was concluded that some firm specific attributes can enhance risk management disclosures of listed insurance firms in Nigeria. Based on these findings, the study recommended that the management of insurance firms in Nigeria should strive to increase their level of profitability as more profitable firms have the incentives to engage in risk management and disclosure practices.
APA, Harvard, Vancouver, ISO, and other styles
4

Jorgensen, Bjorn N., and Michael T. Kirschenheiter. "Discretionary Risk Disclosures." Accounting Review 78, no. 2 (April 1, 2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.

Full text
Abstract:
We model managers' equilibrium strategies for voluntarily disclosing information about their firm's risk. We consider a multifirm setting in which the variance of each firm's future cash flow is uncertain. A manager can disclose, at a cost, this variance before offering the firm for sale in a competitive stock market with risk-averse investors. In our partial disclosure equilibrium, managers voluntarily disclose if their firm has a low variance of future cash flows, but withhold the information if their firm has highly variable future cash flows. We establish how the manager's discretionary risk disclosure affects the firm's share price, expected stock returns, and beta, within the framework of the Capital Asset Pricing Model. We show that whereas one manager's discretionary disclosure of his firm's risk does not affect other firms' share prices, it does affect the other firms' betas. Also, we demonstrate that a disclosing firm has lower risk premium and beta ex post than a nondisclosing firm. Finally, we show that ex ante, the expected risk premium and expected beta of each firm are higher under a mandatory risk disclosure regime than in the partial disclosure equilibrium that arises under a voluntary disclosure regime.
APA, Harvard, Vancouver, ISO, and other styles
5

Amel-Zadeh, Amir, Alexandra Scherf, and Eugene F. Soltes. "Creating Firm Disclosures." Journal of Financial Reporting 4, no. 2 (September 2019): 1–31. http://dx.doi.org/10.2308/jfir-52578.

Full text
Abstract:
Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions of firms, little is known about how firms actually create these disclosures and how this process impacts presentation. Based on field data collected from nearly 200 firms, we show that there is considerable variation in who prepares disclosures, when they are prepared, and the amount of effort expended by different types of managers (e.g., legal, public relations/marketing, finance, investor relations, senior leadership). We find that these differences in organizational processes are associated with differences in the structure, style, and tone of 10-Ks and conference calls. Ultimately, our investigation begins to illuminate how individual managerial efforts vary across firms and contribute to differences in public disclosures.
APA, Harvard, Vancouver, ISO, and other styles
6

Crabtree, Aaron, and John J. Maher. "Credit Ratings, Cost Of Debt, And Internal Control Disclosures: A Comparison Of SOX 302 And SOX 404." Journal of Applied Business Research (JABR) 28, no. 5 (August 21, 2012): 885. http://dx.doi.org/10.19030/jabr.v28i5.7231.

Full text
Abstract:
We compare the effects of SOX 302 and SOX 404 mandated internal control system disclosures on firm credit ratings, changes in credit ratings, and firm cost of debt. We find results consistent with the interpretation that disclosure of firm internal control deficiencies provides incremental information to credit analysts which is negatively associated with a firms credit rating, and positively associated with cost of debt. Additionally, we find that while disclosures under SOX 302 are negatively related to credit ratings, this effect largely disappears once prior 404 disclosures are considered. Importantly, the impact of 404 internal control disclosures is significant regardless of past 302 disclosures. These results contribute positively to the public policy debate concerning the efficacy of auditor attested internal control evaluations required by SOX 404.
APA, Harvard, Vancouver, ISO, and other styles
7

Talpur, Shabana, Mohd Lizam, and Nazia Keerio. "Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies." MATEC Web of Conferences 150 (2018): 05010. http://dx.doi.org/10.1051/matecconf/201815005010.

Full text
Abstract:
This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing) on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG). The voluntary corporate governance disclosure practices and firm specific characteristics were obtained from annual reports of property listed companies on Bursa Malaysia for the period of 2012 to 2015. The findings suggested an improving voluntary corporate governance reforms in Malaysia. However, the firm size was found as an inflicting factor in determining the level and quality of voluntary corporate governance disclosure practices. On the contrary, the results found were contradicting the hypothesis related to firm age and firm market listing, as no relation of voluntary corporate governance disclosures and firm age and firm market listing. The study has made an interesting contribution toward the disclosure and corporate governance by contributing in understanding the importance of quality disclosure and good governance practices.
APA, Harvard, Vancouver, ISO, and other styles
8

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 being determined by the economics of the firm. Practical implications – The findings of the study support the introduction of ongoing and continuous disclosure regimes in a number of capital markets, and assist firms and regulators model the price-sensitivity of information under CDR. Originality/value – The study highlights the sources of an informed market, and contributes to our understanding of the conditions under which the CDR reveals unexpected information. The results provide evidence of an association between firm disclosure and stock price synchronicity, consistent with managerial incentives to disclose information.
APA, Harvard, Vancouver, ISO, and other styles
9

Orshi, Teryima Samuel, Abdulateef Yunusa, and James Uchenna Okpe. "Value Relevance of GRI Economic and Ethics/Integrity Disclosure among Listed Manufacturing Firms in Nigeria: The Role of Ownership Concentration." FUDMA Journal of Accounting and Finance Research [FUJAFR] 1, no. 1 (July 17, 2023): 96–113. http://dx.doi.org/10.33003/fujafr-2023.v1i1.1.96-113.

Full text
Abstract:
This study evaluates the value relevance of GRI Economic and Ethics/Integrity Disclosures among listed Manufacturing Firms in Nigeria. It also investigates the role of ownership concentration in influencing the value relevance of GRI disclosures. The study adopted the purposive sampling technique to select a sample of 43 listed Manufacturing Firms on the Nigerian Exchange Group (NGX) for the 8-year period from 2014–2021. The study used the Ohlson (1995) model to analyze the value relevance of GRI Economic and Ethics/Integrity Disclosures. The results of the study showed that GRI Economic Disclosure, Ethics/Integrity Disclosure and Ownership Concentration are value relevant in the Nigerian listed Manufacturing Firms. Further, the study found that ownership concentration has a significant moderating influence on the value relevance of GRI Economic and Ethics/Integrity Disclosures among listed Manufacturing Firms in Nigeria. The results of the study provide evidence that listed Manufacturing Firms should pay special attention to GRI Economic and Ethics/Integrity Disclosures in order to enhance firm value and investor decision-making. The study contributes to the extant literature by being the first to investigate the value relevance of GRI Economic and Ethics/Integrity Disclosures and the role of ownership concentration among listed Manufacturing Firms in Nigeria. The study recommends that listed Manufacturing Firms should respond to the GRI Economic and Ethics/Integrity Disclosure requirements in order to enhance firm value.
APA, Harvard, Vancouver, ISO, and other styles
10

Muttakin, Mohammad Badrul, Arifur Khan, and Nava Subramaniam. "Firm characteristics, board diversity and corporate social responsibility." Pacific Accounting Review 27, no. 3 (August 3, 2015): 353–72. http://dx.doi.org/10.1108/par-01-2013-0007.

Full text
Abstract:
Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The dataset comprises 116 listed Bangladeshi non-financial companies for the period of 2005-2009. A CSR disclosure checklist was used to measure the extent of CSR disclosures in the annual reports and a multiple regression analysis to examine its association with firm characteristics and two board diversity features – female and foreign directorship. Findings – Results indicate that large and more profitable firms provide more CSR disclosures. It was also found that female directorship has a negative association with CSR disclosures, while foreign directorship has a positive impact on such disclosures. This paper documents that CSR disclosures decrease further when family ownership is higher and there are more female directors on the board. Originality/value – This study extends empirical evidence on the association between firm characteristics, board diversity and CSR disclosure practices from a developing nation context. Furthermore, this study also reveals that female directors’ impact on firm disclosures may differ between developing and developed nations, and somewhat impeded in the latter. This paper also provides empirical evidence on the importance of appointment of foreign nationals on the boards of developing countries to influence CSR practices.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Firm disclosures"

1

Ding, Xin. "Climate Change Disclosures in Family Firms." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/39222.

Full text
Abstract:
Global warming imposes significant physical, regulatory and reputational risks to listed corporations. Consequently, climate-related issues have recently received increased attention from investors, creditors and stock market regulators. In February 2010, The United States (US) Securities and Exchange Commission (SEC) issued an interpretative guidance requiring publicly listed firms to disclose material climate change risks (CCR) in their annual securities filings (10Ks). However, considering the level of enforcement and managerial discretion in the definition of materiality, market participants raised concerns about the lack and quality of CCR disclosure. This research explores the effects of family control as an important determinant of CCR disclosure strategies. Family firms are the world’s most common form of economic organizations, dominating the global economy. The socioemotional wealth (SEW) theoretical perspective argues that family firms behave differently from their nonfamily counterparts and exhibit significant heterogeneity depending on the level of family control and involvement. Using a sample of S&P 500 companies, I examine whether family firms differ from their non-family peers in their climate change disclosure strategies. Additionally, I further explore the effects of two dimensions (i.e. family control and influence, family identity) of socioemotional wealth on CCR disclosures. Overall, I find that family ownership has no impact on CCR disclosure decisions, but is negatively related to CCR disclosure quality. Moreover, I find a positive relationship between family firms prioritizing family identity and CCR disclosure quality. The findings of this research have implications for regulators, investors, and academic researchers.
APA, Harvard, Vancouver, ISO, and other styles
2

Åhman, Elisabeth, and Fredrik Lundberg. "The effect of firm characteristics on disclosures: A Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-258802.

Full text
Abstract:
The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. These paragraphs should also include information about major sources of estimation uncertainty. A quantitative research approach is used and the sample consists of 1,519 annual reports over a 7-year period. We construct a disclosure index to assess the quality of the disclosures in Critical judgements and key sources of estimation uncertainty (IAS 1:122 and 1:125) note and categorize the annual reports into four index groups. Additionally, the number of headlines in the note are counted and sorted into three other groups, creating a headline index. Lastly, we multiply the disclosure index with the headline index to get a score, which then enable us to distinguish and rank the quality of disclosure between firms. Further, we count the number of words in each individual disclosure in each annual report. This additional quantitative data enable regression analyses, further ensuring objectivity in assessing the disclosure quality. Agency theory and political cost theory are used as base for determining which firm characteristics may affect disclosure quality. We examine the firm characteristics firm visibility, ownership concentration and leverage to investigate any relationship with disclosure quality. We use the ordinary least squares (OLS) regression method to analyse this data. The analysis shows that firm visibility and leverage have positive relationships with disclosure quality. This supports the political cost theory and suggests that firms that are more visible have stronger incentives to attain a high disclosure quality. Our findings also support debt-associated agency problems and are also in line with prior studies that found a positive relationship between disclosure quality and the degree of leverage, which indicates that disclosures reduces the information gap.
APA, Harvard, Vancouver, ISO, and other styles
3

Tao, Cong. "Three essays on corporate disclosure and investment analysis." Electronic Thesis or Diss., Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2024. http://www.theses.fr/2024ESEC0002.

Full text
Abstract:
Cette thèse comprend trois essais qui explorent diverses facettes de la divulgation d'informations par les entreprises sous le thème général de « la divulgation d'informations par les entreprises et l'analyse de l'investissement ». En utilisant des données empiriques innovantes et des techniques avancées de traitement du langage naturel, j'examine la relation entre les besoins d'information des investisseurs individuels et institutionnels et le contenu thématique de l'information publiée par les entreprises. En outre, j'étudie la manière dont la communication des entreprises joue un rôle dans les décisions des utilisateurs de l'information, telles que les allocations d'actifs des investisseurs et les prévisions des intermédiaires de l'information. Dans l'ensemble, cette thèse améliore notre compréhension de la préparation par les fournisseurs d'informations de la divulgation financière et non financière des entreprises et de leur pertinence pour les consommateurs d'informations, en particulier les investisseurs et les intermédiaires d'information
This dissertation comprises three essays that explore various facets of corporate disclosure under the overarching theme of “Corporate Disclosure and Investment Analysis.” Leveraging innovative empirical data and advanced natural language processing techniques, I examine the relationship between the information needs of individual and institutional investors and the thematic content of corporate disclosure. Furthermore, I investigate how corporate disclosure plays a role in information users’ decisions, such as investors’ asset allocations and information intermediaries’ forecasts. Overall, this dissertation enhances our understanding of information providers’ preparation of financial and non-financial corporate disclosure and their relevance for information consumers, particularly investors and information intermediaries
APA, Harvard, Vancouver, ISO, and other styles
4

Saucedo, Gabriel D. "The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/46978.

Full text
Abstract:
A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments of management credibility and firm value. The research described in this dissertation also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital disclosures will have higher credibility ratings and stock price associations than firms not providing such disclosures. I find that when presented with human capital metrics, investors' assessments of credibility and firm stock price are attenuated by human capital disclosures, especially during periods of strong financial performance. Results also suggest investors key in on both non-financial and financial human capital metrics. Based on cognitive processing time, analyses indicate investors spend more time processing strong human capital disclosures. Another important hypothesis examines if firms receiving attestation services over voluntary human capital disclosures will have higher credibility ratings than firms not receiving such services. I find some evidence investors cognitively acknowledge the presence of auditor attestation reports when they are presented, and both credibility and stock price assessments are impacted by attestation services. Overall, the original research described here makes a contribution to the existing literature by providing unique insight as to how human capital information is viewed by investors. Current reporting standards focus on financial assets, physical assets, and technological/intellectual property. This can result in significant transparency issues when publicly traded firms fail to adequately disclose human capital risks. Organizations undoubtedly have substantial unreported human capital benefits and risks, which can have a potentially significant market valuation impact. The research conducted and reported in this paper illuminates the potential benefits of human capital disclosures to both internal and external firm stakeholders.
Ph. D.
APA, Harvard, Vancouver, ISO, and other styles
5

Westerlund, Daniela. "The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe." Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52693.

Full text
Abstract:
Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. However, there have been various previous studies that examine the relation between corporate social performance (CSP) or the reported CSP, and CFP but not a study that would focus on GRI’s adherence level and its effect on Firm value (FV). The adherence level in the context of a GRI Report refers to the extent to which the GRI Sustainability Reporting Framework and GRI Standards have been applied to a company’s sustainability report (Global Reporting Initiative, n.d.). This study intends to examine if stakeholders can be affected by a sustainability report’s adherence ranking made by GRI, although there necessarily would not be a clear connection to a company’s actual environmental performance.  Purpose: The purpose of this study is to find out if the adherence level affects a firm’s value and how, although this classification of reports would not say anything about a company’s level of sustainability or a company’s sustainability performance. In short, the study wants to examine if stakeholders or the society surrounding a company are affected by the adherence level of a company’s GRI reporting and if this then can affect the value of the organization in any way. Aim: The aim of this research is to encourage organizations to become more transparent or elaborate regarding their sustainability practices if any significance between the adherence level and the FV can be found.  Method: This study was conducted by examining 98 European manufacturing firms’ GRI adherence levels for the years 2017 to 2019 and comparing them to respective Firm Values (Tobin’s Q) by the usage of panel data regression analysis.  Conclusion: The results show that no significant relationship between the GRI adherence level and FV can be found in the European manufacturing industry for the period 2017 to 2019.
APA, Harvard, Vancouver, ISO, and other styles
6

Garner, Steve A. "A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc799474/.

Full text
Abstract:
The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style in the Management Discussion and Analysis (MD&A) section of public company’s annual reports (Form 10-K) to the Securities and Exchange Commission (SEC) are investigated to determine whether urban and rural firms communicate information differently to investors.
APA, Harvard, Vancouver, ISO, and other styles
7

Chludek, Astrid K. [Verfasser], and Norbert [Akademischer Betreuer] Herzig. "The Impact of Deferred Taxes on Firm Value : Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures / Astrid K. Chludek. Gutachter: Norbert Herzig." Köln : Universitäts- und Stadtbibliothek Köln, 2011. http://d-nb.info/103811165X/34.

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

Ronnie, Lo Hok-Leung. "Voluntary corporate governance disclosure, firm valuation and dividend payout : evidence from Hong Kong listed firms." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1357/.

Full text
Abstract:
The disclosure of Corporate Governance (CG) information by firms has been found in prior studies to have an impact on the market value of firms. This thesis extends the research by studying the impact of voluntary CG disclosure by firms in Hong Kong, a market which provides a strong legal investor protection but characterized by a high insider ownership, on company valuation, as proxied by Tobin’s q. This thesis also examines the role of dividend payout on the CG of Hong Kong firms. Based on hand-collected data for a sample of 258 firm-years over the 2003-2005 period, the empirical results show that, firstly, voluntary CG disclosure is positively and significantly related to market valuation for small firms, but the relationship is not significant for large or medium firms. Combining large firms and small firms in a pooled sample, as done in most previous studies, thus misses the differential value relevance of voluntary CG disclosure for small versus large firms. Secondly, firms with higher CG disclosure are associated with lower dividend payout ratios, ceteris paribus. The evidence appears to suggest that CG disclosure can substitute for dividend payout. Thirdly, those small firms with medium levels of insider ownership are found to pay lower dividends than small firms with either low or very high levels of insider ownership, suggesting that investors would expect higher dividends from small firms that are prone to, or have either agency problems or entrenchment problems. Furthermore, controlling for the level of insider ownership, a small firm with high CG disclosure is always associated with a higher market valuation. The empirical evidence suggests that voluntary CG disclosure has a much stronger impact on the reduction of information asymmetry between investors (i.e., the outsiders) and managers (i.e., the insiders) for small firms than for large firms. Hence, by voluntarily disclosing more CG information, a small firm can be expected to enjoy the double benefits of receiving a higher market valuation and a lower demand for dividend payout from investors. This study contributes to the research of value relevance of CG disclosure in several ways. It provides clear evidence that voluntary CG disclosure enhances the valuation of small firms, which previous research may have overlooked. It also shows that voluntary CG disclosure and the level of insider ownership jointly affect a firm’s valuation and dividend payout. Voluntary disclosure of corporate governance information, even under a strong legal regime for investor protection, seems to be a company attribute very much appreciated by outside investors.
APA, Harvard, Vancouver, ISO, and other styles
9

Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

Full text
Abstract:
One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosure studies in three principal ways. First, it introduces a new measure for best practice disclosure quality. Further tests show that the proposed measure is reliable and valid. A novel feature of this measure is that it captures all qualitative dimensions of information issued by the Accounting Standards Board, 2006 (ASB) Operating and Financial Review (OFR) Reporting Statement. Second, it uses machine-readable OFR statements for financial years ending in 2006-2009, and develops a language processing technique through constructing five keyword lists. Third, it examines the extent to which disclosure quantity provides a proper proxy for disclosure quality. The analysis shows that disclosure quantity is not a good proxy for disclosure quality. Accordingly, results derived, using quantity as a proxy for quality, are questionable. Results of the association between disclosure quality and corporate governance mechanisms suggest that the most effective governance mechanisms in improving disclosure quality are leadership structure, audit committee meeting frequency, and audit firm size. Using a wide set of corporate governance mechanisms, the study also contributes to three research strands and explains the inconclusive results in relation to the association between disclosure quality, corporate governance mechanisms and firm value. It provides empirical evidence as to which governance mechanisms promote the quality of voluntarily disclosed information in large UK firms. Additionally, it provides empirical evidence as to the joint effect of best practice disclosure quality, corporate governance mechanisms on firm value in the UK. Results also show that best practice disclosure quality enjoys a substitutive relationship with two corporate governance mechanisms (audit committee independence and audit committee size) and a complementary association with board independence in relation to firm value. The study has various research and policy implications. It suggests new research avenues for re-examining disclosure relationships, especially research areas that do not have persuasive conclusions such as the economic consequences of disclosure quality. Such research may inform both regulators and managers as to the costs and benefits of disclosure quality to both firms and stakeholders. It also provides feedback on the current disclosure practices by firms so that policy-makers can modify reporting frameworks/guidance accordingly.
APA, Harvard, Vancouver, ISO, and other styles
10

Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.

Full text
Abstract:
This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analysis of the thesis examines the association between corporate characteristics and the voluntary disclosure of semiannual earnings during the period 1973 to 1976. The analysis shows that firms with high semiannual earnings disclosures have more shares issued, have paid an interim dividend, carry relatively less inventory, are in a more seasonal industry and have a greater earnings forecast error. Assets in place, political costs of disclosure and competitive costs of disclosure are not found to be associated with the level of semiannual earnings disclosure. Sensitivity analysis indicates that the significance of the explanatory variables depends on firm size and upon the threshold level of disclosure.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Firm disclosures"

1

George, Serafeim, and Harvard Business School, eds. Causes and consequences of firm disclosures of anticorruption efforts. [Boston]: Harvard Business School, 2011.

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

Rippington, F. A. Are firms wasting their time?: A study of the information content of firm financial disclosures using daily data. [s.l.]: [s.n.], 1989.

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

Yi, Cheong-Heon. On firms' disclosure channel decisions. Ann Arbor, Mich: UMI Dissertation Services, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Doshi, Anil R. How firms respond to mandatory information disclosure. [Boston]: Harvard Business School, 2011.

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

Doshi, Anil R. How firms respond to mandatory information disclosure. [Boston]: Harvard Business School, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Davison, Ian Hay. Lloyd's: A view of the room : change and disclosure. New York: St. Martin's Press, 1987.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Holder-Webb, Lori Marie. Strategic use of disclosure policy in distressed firms. Ann Arbor, Mich: UMI Dissertation Services, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Impavido, Gregorio. Institutional investors, stock markets and firms information disclosure. Coventry: University of Warwick, Department of Economics, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Chatterji, Aaron K. Shamed and able: How firms respond to information disclosure. Boston]: Harvard Business School, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Klevan, Andrew. Disclosure of the everyday: Undramatic achievement in narrative film. Trowbridge, Wiltshire: Flicks Books, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Firm disclosures"

1

Bal, Tulika, and Ashutosh Dash. "ESG Disclosures and Firm Performances—Evidence from India Inc." In Handbook of Evidence Based Management Practices in Business, 677–88. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003415725-81.

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

Fischer, Thomas, Jennifer Adolph, Markus Schober, Jonathan Townend, and Oliver Zipse. "The Future of Corporate Disclosure." In Road to Net Zero, 93–121. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42224-9_4.

Full text
Abstract:
AbstractThe growing interest in a company’s sustainability strategy and performance means that solely providing financial information in corporate disclosures will no longer fulfil stakeholder needs in the future. Traditional financial reporting is primarily targeted at capital providers and therefore provides information on the company’s current and future financial performance. Today, a broader focus on non-financial, sustainability-related aspects is required to meet the information needs of other stakeholders, such as employees, customers, suppliers, government and society. Non-financial information is also increasingly important for investors to assess a firm’s risks and opportunities related to sustainability issues, such as climate change, and to understand how the firm is preparing itself for these future challenges. The transition of non-financial reporting—in particular, sustainability reporting—is evolving from voluntarily applied frameworks to mandatory regulatory requirements by standard-setting institutions. The aim is to provide higher transparency and comparability and to build the basis for linking the former separate financial and sustainability reports of a firm on a concise integrated report. A key challenge is the choice (and clear definition) of appropriate performance indicators to achieve comparability between firms. As a result, new rules and formats for corporate reports and for financial, as well as non-financial, disclosures are already appearing on the horizon and will sustainably change the future of corporate reporting. Adapting to these new regulations while balancing the interests of multiple stakeholders will become a continuous challenge for companies and will require them to engage in comprehensive, integrated thinking.
APA, Harvard, Vancouver, ISO, and other styles
3

Ali, Muhammad Jahangir, Sudipta Bose, and Muhammad Shahin Miah. "Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence." In Corporate Narrative Reporting, 188–208. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-14.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Ferramosca, Silvia, and Alessandro Ghio. "Corporate Disclosure in Family Firms." In Contributions to Management Science, 165–221. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73588-7_5.

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

Wang, Bing, Wei Zheng, and Yan Pan. "Dynamic Games of Firm Social Media Disclosure." In Game Theory and Applications, 98–111. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-6753-2_8.

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

Gopal Maji, Santi, and Niva Kalita. "Corporate Climate Change Disclosure and Firm Performance." In Perspectives in Marketing, Innovation and Strategy, 218–25. London: Routledge India, 2023. http://dx.doi.org/10.4324/9781003434467-23.

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

Cones, John W. "Business Plan or Disclosure Document." In Investor Financing of Independent Film, 38–40. New York: Focal Press, 2023. http://dx.doi.org/10.4324/9781003408871-7.

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

Utomo, St Dwiarso, and Zaky Machmuddah. "Governance Disclosure, Integrated Reporting, CEO Compensation, Firm Value." In Lecture Notes in Networks and Systems, 303–10. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-8346-9_26.

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

Pan, Yunlu. "Green Innovation, Environmental Information Disclosure and Firm Value." In Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022), 558–69. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-036-7_83.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Erkens, Michael H. R. "Disclosure Incentives, Enforcement, and Culture: Impact on Corporate Risk Disclosure." In Disclosure Behavior of European Firms around the Adoption of IFRS, 53–149. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-13441-9_3.

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

Conference papers on the topic "Firm disclosures"

1

Xiaodi Zhu, Steve Y. Yang, and Somayeh Moazeni. "Firm risk identification through topic analysis of textual financial disclosures." In 2016 IEEE Symposium Series on Computational Intelligence (SSCI). IEEE, 2016. http://dx.doi.org/10.1109/ssci.2016.7850005.

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

Puri, Swati Kumaria, and Zazli Lily Wisker. "Carbon Emissions and Organisational Performance: Friend or Foe?" In ITP Research Symposium 2022. Unitec ePress, 2023. http://dx.doi.org/10.34074/proc.2302014.

Full text
Abstract:
This research aims to investigate the short-term effect of carbon emissions on financial performance and market value of Aotearoa New Zealand companies. It hypothesises that the direct and indirect carbon emissions negatively affect short-term firm performance. It further posits that the relationship between carbon emission and firm performance is moderated by a firm’s leverage. The study sample includes quarterly data of New Zealand listed companies from 2017 to 2021. The study uses univariate and multivariate methods such as correlation and panel regression models to test the hypotheses. The empirical results demonstrate that the impact of direct emissions on performance and market value is significantly negative. There is evidence that high direct carbon emissions reduce firms’ return on equity, return on assets and Tobin’s Q. Furthermore, the relationship between indirect carbon emissions on performance and market value is insignificant. Since firms are not able to control indirect emissions, these do not directly affect financial performance. The findings indicate that high-debt firms contribute to carbon emissions and decrease both firm performance and market value in the short term. This study is useful to practitioners interested in understanding the impact of carbon emissions on businesses. Additionally, the findings will assist policy makers in formulating carbon-emission policies and disclosures among New Zealand businesses.
APA, Harvard, Vancouver, ISO, and other styles
3

Puri, Swati Kumaria. "The Nexus Between ESG Disclosures, Firm Performance and Covid-19: An Aotearoa New Zealand Perspective." In ITP Research Symposium 2022. Unitec ePress, 2023. http://dx.doi.org/10.34074/proc.2302016.

Full text
Abstract:
This paper investigates the impact of environmental, social and governance disclosures (ESGD) on the corporate performance of Aotearoa New Zealand companies during the Covid-19 pandemic. The study sample consists of quarterly data for publicly listed New Zealand companies from 2017 to 2021, with 2017–2019 as the pre-Covid-19 period and 2020–2021 as the Covid-19 period. Correlation analysis and panel regression models are used to test hypotheses and assess objectives. The findings show that during Covid-19, there was no significant relationship between ESG scores (ESGS) and financial performance. However, after adding financial slack as a moderating variable, the relationship between ESGS and financial performance became significant, which suggests that when companies have surplus funds, they invest in ESG-related activities, which enhances both their performance and reputation. This study is helpful to academics, firms and policymakers interested in understanding the impact of sustainable practices on businesses. Furthermore, the findings provide insight into initiatives that regulatory authorities might take to improve ESGD and reporting among New Zealand companies for long-term value creation.
APA, Harvard, Vancouver, ISO, and other styles
4

Ruhana, Aswi, and Nurul Hidayah. "The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)." In Proceedings of the 4th International Conference on Management, Economics and Business (ICMEB 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200205.048.

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

Thahira, Annisa Meidiana, and Aria Farah Mita. "ESG Disclosure and Firm Value: Family versus Nonfamily Firms." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.081.

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

Akgul, Ersin Firat, and Banu Durukan Sali. "The Effect of Stakeholders on Sustainability Disclosure Quality: A Theoretical Framework." In 8th FEB International Scientific Conference. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.epf.5.2024.56.

Full text
Abstract:
As sustainable business practices continue to gain prominence in the corporate landscape, stakeholders play a pivotal role in influencing organizations' commitment to sustainability disclosure. This paper proposes a stakeholder theory-based model to examine how stakeholders influence firms' sustainability disclosure quality. The framework includes board composition, capital structure, ownership structure, and culture as key variables. Size, industry affiliation, profitability and growth opportunities are considered, with firm-specific characteristics as control variables.
APA, Harvard, Vancouver, ISO, and other styles
7

Fang, Yangming. "THE IMPACT OF INFORMATION TRANSPARENCY ON FIRM PERFORMANCE: EVIDENCE FROM CHINA." In MBP 2024 Tokyo International Conference on Management & Business Practices, 18-19 January. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.82.

Full text
Abstract:
Nowadays, with the concern of the public for corporate social responsibility, firms are increasingly concerned with social responsibility, and they need to know whether social responsibility is favourable for their profit. The study focuses on 3,536 Chinese firms and collects the data of them from 2006 to 2021. The study analyses the data with the method of regression to find the relationship between information transparency and ROA, as well as the moderating effects of voluntary disclosure and company loss. We also run regressions with a lagged score of information transparency instead of the current score as a robust check. After analysis, we find that a high level of information transparency is significantly beneficial for a great firm performance. Additionally, this relationship exhibits an increasing marginal effect in the firms in which information disclosure is voluntary and the firms that are facing losses. The findings of this study provide useful guidance for firm managers about whether to develop high information transparency.
APA, Harvard, Vancouver, ISO, and other styles
8

Novita, Nadya, Lindrianasari Lindrianasari, and Fitra Dharma. "Environmental Social Governance Disclosure and Firm Value: How Does ESG Disclosure Impact Firm Value?" In Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.13-9-2023.2341101.

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

Hsu, Hsuehen. "Environmental information disclosure and firm performance." In 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icefs-17.2017.65.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Wu, Hongjun, and Xiaobo Shen. "Environmental Disclosure, Environmental Performance and Firm Value." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5661447.

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

Reports on the topic "Firm disclosures"

1

Moreno, Ángel Iván, and Teresa Caminero. Assessing the data challenges of climate-related disclosures in european banks. A text mining study. Madrid: Banco de España, September 2023. http://dx.doi.org/10.53479/33752.

Full text
Abstract:
The Intergovernmental Panel on Climate Change (IPCC) estimates that global net-zero should be achieved by 2050. To this end, many private firms are pledging to reach net-zero emissions by 2050. The Climate Data Steering Committee (CDSC) is working on an initiative to create a global central digital repository of climate disclosures, which aims to address the current data challenges. This paper assesses the progress within European financial institutions towards overcoming the data challenges outlined by the CDSC. Using a text-mining approach, coupled with the application of commercial Large Language Models (LLM) for context verification, we calculate a Greenhouse Gas Disclosure Index (GHGDI), by analysing 23 highly granular disclosures in the ESG reports between 2019 and 2021 of most of the significant banks under the ECB’s direct supervision. This index is then compared with the CDP score. The results indicate a moderate correlation between institutions not reporting to CDP upon request and a low GHGDI. Institutions with a high CDP score do not necessarily correlate with a high GHGDI.
APA, Harvard, Vancouver, ISO, and other styles
2

Muller, Nicholas. Measuring Firm Environmental Performance to Inform Asset Management and Standardized Disclosure. Cambridge, MA: National Bureau of Economic Research, November 2021. http://dx.doi.org/10.3386/w29454.

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

Fetter, T. Robert, Andrew Steck, Christopher Timmins, and Douglas Wrenn. Learning by Viewing? Social Learning, Regulatory Disclosure, and Firm Productivity in Shale Gas. Cambridge, MA: National Bureau of Economic Research, December 2018. http://dx.doi.org/10.3386/w25401.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Gutiérrez, José E., and Luis Fernández Lafuerza. Credit line runs and bank risk management: evidence from the disclosure of stress test results. Madrid: Banco de España, December 2022. http://dx.doi.org/10.53479/25006.

Full text
Abstract:
As noted in recent literature, firms can run on credit lines due to fear of future credit restrictions. We exploit the 2011 stress test supervised by the European Banking Authority (EBA) and the Spanish Central Credit Register to explore: 1) the occurrence and magnitude of these runs after the release of negative stress test results; and 2) banks’ behaviour before and after the release of this information. We find that, following the release of the results, firms drew down approximately 10 pp more available funds from lines granted by banks that had a worse performance in the stress test. Moreover, before the release date, poorer performing banks were more likely to reduce the size of credit lines, while those with more significant balances of undrawn credit lines were more likely to cut term lending.
APA, Harvard, Vancouver, ISO, and other styles
5

Gutiérrez, José E., and Luis Fernández Lafuerza. Credit line runs and bank risk management: evidence from the disclosure of stress test results. Madrid: Banco de España, January 2023. http://dx.doi.org/10.53479/24998.

Full text
Abstract:
As noted in recent literature, firms can run on credit lines due to fear of future credit restrictions. We exploit the 2011 stress test supervised by the European Banking Authority (EBA) and the Spanish Central Credit Register to explore: 1) the occurrence and magnitude of these runs after the release of negative stress test results; and 2) banks’ behaviour before and after the release of this information. We find that, following the release of the results, firms drew down approximately 10 pp more available funds from lines granted by banks that had a worse performance in the stress test. Moreover, before the release date, poorer performing banks were more likely to reduce the size of credit lines, while those with more significant balances of undrawn credit lines were more likely to cut term lending.
APA, Harvard, Vancouver, ISO, and other styles
6

Kannan, Bharadwaj, Roberto B. Pinheiro, and Harry Turtle. A Spanner in the Works: Restricting Labor Mobility and the Inevitable Capital-Labor Substitution. Federal Reserve Bank of Cleveland, November 2022. http://dx.doi.org/10.26509/frbc-wp-202230.

Full text
Abstract:
We model an environment with overlapping generations of labor to show that policies restricting labor mobility increase a firm's monopsony power and labor turnover costs. Subsequently, firms increase capital expenditure, altering their optimal capital-labor ratio. We confirm this by exploiting the statewide adoption of the inevitable disclosure doctrine (IDD), a law intended to protect trade secrets by restricting labor mobility. Following an IDD adoption, local firms increase capital expenditure (capital-labor ratio) by 3.5 percent (5.5 percent). This result is magnified for firms with greater human capital intensity. Finally, IDD adoptions do not spur investment in either R&D or growth options as intended.
APA, Harvard, Vancouver, ISO, and other styles
7

Leuz, Christian, and Catherine Schrand. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock. Cambridge, MA: National Bureau of Economic Research, April 2009. http://dx.doi.org/10.3386/w14897.

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

Avery, Rosemary, John Cawley, Julia Eddelbuettel, Matthew Eisenberg, Charlie Mann, and Alan Mathios. Consumer Responses to Firms’ Voluntary Disclosure of Information: Evidence from Calorie Labeling by Starbucks. Cambridge, MA: National Bureau of Economic Research, July 2021. http://dx.doi.org/10.3386/w29080.

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

De Michele, Roberto, and Paul Constance. Trust Is our Most Important Asset: How the Private Sector in Latin America and the Caribbean Is Advancing the Anti-Corruption and Integrity Agendas. Edited by María Cecilia Alvarez Bollea and Marta Viegas. Inter American Development Bank, February 2024. http://dx.doi.org/10.18235/0005547.

Full text
Abstract:
Although governments, civil society organizations, and academia are crucial actors in the effort to fight corruption and promote integrity, private firms and industry organizations also play critical roles. This publication features seven case studies that highlight results and lessons learned in private sector integrity projects, all but one of which were supported by the Inter-American Development Bank and IDB Invest. These studies include initiatives by Peru's largest industry confederation and Panama's banking association to encourage member companies to upgrade their internal ethics and compliance practices. Also, the adoption of new regulations requiring the disclosure of ultimate beneficial owners of financial assets is shown to discourage tax fraud and money laundering in Ecuador, Uruguay, and other countries. An annual index issued by the Jamaican Stock Exchange evaluates and scores the quality of governance in listed companies, thereby enabling investors to identify firms with superior integrity safeguards. A coalition of private and public shipping entities joins forces to dismantle an extortion scheme in Argentinas ports. A private bank in Suriname uses strict integrity standards as an effective client acquisition tool, and a global summary of best practices in procurement and contracting offers guidance for preventing corruption in infrastructure projects.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Firm disclosures' for particular source types:
Journal articles Dissertations / Theses Books
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