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Livres sur le sujet « Firm disclosures »

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Auteur : Grafiati
Publié le 7 septembre 2024

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1

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

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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.

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3

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

Erkens, Michael H. R. Disclosure Behavior of European Firms around the Adoption of IFRS. Wiesbaden : Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-13441-9.

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12

Klevan, Andrew. Disclosure of the everyday : The undramatic achievements in narrative film. [s.l.] : typescript, 1996.

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13

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

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14

W, Toffel Michael, et Harvard Business School, dir. When do firms greenwash ? : Corporate visibility, civil society scrutiny, and environmental disclosure. [Boston] : Harvard Business School, 2012.

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15

New York (State). Legislature. Senate. Higher Education Committee. In the matter of the purpose and mission of 21st century accounting firms and the independence of certified public accountants in the post-Enron era. [Clifton Park, N.Y.] : Candyco Transcription Service, 2002.

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16

California, Legislature Senate Committee on Finance Investment and International Trade. Public hearing on update on banks selling customers' personal information to telemarketing firms. Sacramento, CA : Senate Publications, 1999.

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17

California, Legislature Senate Committee on Finance Investment and International Trade. Public hearing on update on banks selling customers' personal information to telemarketing firms : Transcript of hearing, July 14, 1999. Sacramento, CA : The Committee, 1999.

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18

Lanfranconi, Claude. An organizing framework for empirical research on the management of financial disclosure and a field-based application using knowledge-based firms. London, Canada : Western Business School, University of Western Ontario, 1994.

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19

American Law Institute-American Bar Association Committee on Continuing Professional Education. Enron, WorldCom, and the Sarbanes-Oxley Act of 2002 : Corporate governance, financial disclosure, auditing, and other issues : November 21-22, 2002, Washington, D.C. : ALI-ABA course of study materials. Philadelphia, PA (4025 Chestnut St., Philadelphia 19104-3099) : American Law Institute-American Bar Association Committee on Continuing Professional Education, 2002.

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20

shima, Haruyuki O. Amerika ga okashiku natte iru : Enron to Wa rudokomu hatan no sho geki. To kyo : Nihon Ho so Shuppan Kyo kai, 2002.

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21

United, States Congress House Committee on Government Operations Commerce Consumer and Monetary Affairs Subcommittee. Structure and regulation of financial firms and holding companies : Hearings before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, second session. Washington : U.S. G.P.O., 1986.

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22

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee. Structure and regulation of financial firms and holding companies : Hearings before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, second session. Washington : U.S. G.P.O., 1986.

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23

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee. Structure and regulation of financial firms and holding companies : Hearings before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, second session. Washington : U.S. G.P.O., 1986.

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24

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Patents, Copyrights, and Trademarks. The Film Disclosure Act : Hearing before the the Subcommittee on Patents, Copyrights, and Trademarks of the Committee on the Judiciary, United States Senate, One Hundred Second Congress, second session, on S. 2256 ... September 22, 1992. Washington : U.S. G.P.O., 1993.

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25

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Patents, Copyrights, and Trademarks. The Film Disclosure Act : Hearing before the the Subcommittee on Patents, Copyrights, and Trademarks of the Committee on the Judiciary, United States Senate, One Hundred Second Congress, second session, on S. 2256 ... September 22, 1992. Washington : U.S. G.P.O., 1993.

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26

United States. Congress. House. Committee on the Judiciary. Subcommittee on Intellectual Property and Judicial Administration. Film Disclosure Act of 1991 : Hearing before the Subcommittee on Intellectual Property and Judicial Administration of the Committee on the Judiciary, House of Representatives, One Hundred Second Congress, second session, on H.R. 3051 ... March 5, 1992. Washington : U.S. G.P.O., 1993.

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27

Battsek, John, Amir Bar-Lev, Joe Bini et Mark Monroe. The Tillman story. Culver City, Calif : Sony Pictures Home Entertainment, 2011.

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28

Hollweg, Claire H. Firm Compliance and Public Disclosure in Vietnam. World Bank, Washington, DC, 2019. http://dx.doi.org/10.1596/1813-9450-9026.

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29

Lloyd's : A view of the room : change and disclosure. London : Weidenfeld and Nicolson, 1987.

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30

Johnston, Mark. Sensory Disclosure. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198732570.003.0007.

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This chapter presents a general theory of color perception that focuses on something close to what Wilfred Sellars called “the sensory core”, something well-described in a passage from H. H. Price’s Perception. It develops the implications of that theory for (i) the distinctive epistemology of perception, which in the best case involves something better than mere knowledge, (ii) the nature of ganzfelds, film color, highlights, lightened and darkened color, auras, after-images, color hallucinations and the like, (iii) the account of when things are predicatively colored, and (iv) the nature of the category of quality. The chapter argues that as a consequence of understanding the sensory core we should reject the two most influential views in the philosophical theory of perception. Our most basic perceptual experiences are not adequately modeled as attitudes directed upon propositions. Nor are they adequately modeled as directed upon facts, understood as items in our perceived environment.
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31

Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2014.

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32

Abeysekera, Indra, et Yingjun Lu. Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2017.

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33

Social and Environmental Disclosure by Chinese Firms. Routledge, 2014.

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34

Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Ltd, 2014.

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35

Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2014.

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36

Isa, Rehanet. Intellectual Capital Disclosure and Performance of Consumer Goods Firms. Cambridge Scholars Publishing, 2024.

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37

Michael H. R. H. R. Erkens. Disclosure Behavior of European Firms around the Adoption of IFRS. Springer Gabler, 2016.

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38

Erkens, Michael H. R. Disclosure Behavior of European Firms Around the Adoption of IFRS. Springer Gabler. in Springer Fachmedien Wiesbaden GmbH, 2016.

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39

Liu, Tingting, Barkat Ullah, Zuobao Wei et Lixin Colin Xu. The Dark Side of Disclosure : Evidence of Government Expropriation from Worldwide Firms. The World Bank, 2015. http://dx.doi.org/10.1596/1813-9450-7254.

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40

Knudsen, Jette Steen. Government Regulation of Corporate Social Responsibility. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198805274.003.0013.

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Governments increasingly require that firms address a wide range of corporate social responsibility (CSR) stakeholder demands, rather than narrow shareholder needs. This chapter explores implications for corporate governance of mandatory CSR reporting requirements, focusing in particular on non-financial disclosure, and tax transparency in extractives. Non-financial disclosure requirements are overwhelmingly soft, while tax transparency reporting requirements are hard. Firms typically manage soft CSR programmes in non-core support functions such as communications or health, safety and environment. Soft CSR reporting criteria have limited impact on the internal governance of firms and top-level management decisions. In contrast, hard CSR reporting criteria constitute a key element of corporate governance. Firms manage tax transparency in core corporate functions such as the audit committee, and it is the responsibility of the chief financial officer, who usually sits on the executive board. Top-level management is more likely to take CSR programmes seriously that impose mandatory hard requirements.
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41

Cumming, Douglas, dir. The Oxford Handbook of IPOs. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190614577.001.0001.

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Firms generally begin as privately owned entities. When they grow large enough, the decision to go public and its consequences are among the most crucial times in a firm’s life cycle. The first time a firm is a reporting issuer gives rise to tremendous responsibilities about disclosing public information and accountability to a wide array of retail shareholders and institutional investors. Initial public offerings (IPOs) offer tremendous opportunities to raise capital. The economic and legal landscape for IPOs has been rapidly evolving across countries. There have been fewer IPOs in the United States in the aftermath of the 2007–2009 financial crisis and associated regulatory reforms that began in 2002. In 1980–2000, an average of 310 firms went public every year, while in 2001–2014 an average of 110 firms went public every year. At the same time, there are so many firms that seek an IPO in China that there has been a massive waiting list of hundreds of firms in recent years. Some countries are promoting small junior stock exchanges to go public early, and even crowdfunding to avoid any prospectus disclosure. Financial regulation of analysts and investment banks has been evolving in ways that drastically impact the economics of going public—in some countries, such as the United States, drastically increasing the minimum size of a company before it can expect to go public. This Handbook not only systematically and comprehensively consolidates a large body of literature on IPOs, but provides a foundation for future debates and inquiry.
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42

Arslan, Muhammad. Corporate Governance and Firm Performance. the Role of Transparency and Disclosure in the Banking Sector of Pakistan. GRIN Verlag GmbH, 2015.

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43

Guthrie, Graeme. Caught in the middle. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190641184.003.0014.

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Board effectiveness is crucial in determining the outcome of manager-shareholder conflict, which is why so much of the policy debate surrounding corporate governance involves the extent to which boards are exposed to shareholder pressure. Policymakers are grappling with three key issues. How much are shareholders allowed to know about what is going on inside their firm? To what extent can shareholders determine how a firm is run? Are shareholders allowed to choose their own board? This chapter describes: the evolution over the last quarter century of the SEC’s disclosure rules; the restrictions it imposes on the proposals that shareholders can sponsor, especially as they relate to whether or not to sell the firm to someone else; and the ongoing battle over the extent to which a firm’s board can monopolize access to the proxy statement that is sent to shareholders at the firm’s expense.
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44

Marichal, José. Facebook Democracy : The Architecture of Disclosure and the Threat to Public Life. Taylor & Francis Group, 2016.

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45

Marichal, José. Facebook Democracy : The Architecture of Disclosure and the Threat to Public Life. Taylor & Francis Group, 2016.

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46

Marichal, José. Facebook Democracy : The Architecture of Disclosure and the Threat to Public Life. Taylor & Francis Group, 2016.

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47

Marichal, José. Facebook Democracy : The Architecture of Disclosure and the Threat to Public Life. Taylor & Francis Group, 2016.

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48

Marichal, José. Facebook Democracy : The architecture of Disclosure and the Threat to Public Life. Taylor & Francis, 2012.

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49

Facebook democracy : The architect of disclosure and the threat to public life. Farnham, Surrey : Ashgate Pub., 2012.

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50

Bianchi, Marcello, Carmine Di Noia et Matteo Gargantini. The EU Securities Law Framework for SMEs. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198815815.003.0014.

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This chapter claims that the current EU securities and financial law falls short of delivering a satisfactory equilibrium between investor protection and limitation of issuer costs and may squeeze too many firms out of the market for both debt and equity capital. Based on the assumption that market participants are sometimes better suited to deciding how best to protect their own interests, the chapter submits a set of proposals largely based on optional rules that, we believe, could improve the quality of EU regulation. In contrast with the current regime, those options would be available irrespective of the trading venue where the relevant SME securities are traded, but they should also be allocated in a way that ensures sufficient standardization exists when needed. Matters covered by our proposal include takeovers, major shareholding disclosure, corporate governance statements, ongoing issuer disclosure duties, and prospectuses.
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