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Helping or Hurting? A Qualitative Exploration of Adolescents' Perceptions of Responses to Their Suicide-Related Disclosure. [PDF]
Sullivan SR +5 more
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Explaining Disclosure Decisions Over Personal Data
Declan O’Sullivan +3 more
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Disclosure level and the cost of equity capital.
Accounting Review, 1997The effect of disclosure level on the cost of equity capital is a matter of considerable interest and importance to the financial reporting community. However, the association between disclosure level and cost of equity capital is not well established ...
Christine Botosan
semanticscholar +1 more source
Impact of ESG disclosure and financial reporting quality on investment efficiency
Corporate Governance: The International Journal of Business in Society, 2022Purpose This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency.
N. Ellili
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Corporate Disclosure Policy and Analyst Behavior.
Accounting Review, 1996Examines the relations between the disclosure practices of firms, the number of analysts following each firm and properties of the analysts' earnings forecasts.
M. Lang, Russell J. Lundholm
semanticscholar +1 more source
Institutional Investors’ Views and Preferences on Climate Risk Disclosure
Social Science Research Network, 2020Given ambiguity concerning the effects of disclosure on firm value and markets, we examine the question of whether investors value carbon risk disclosure.
Emirhan Ilhan +4 more
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, 2020
This study investigates the effects of influencer advertising attributes on consumer responses via multiple motive inference processing. Influencer-product congruence and sponsorship disclosure are manipulated as independent variables.
Do Yuon Kim, Hye-young Kim
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This study investigates the effects of influencer advertising attributes on consumer responses via multiple motive inference processing. Influencer-product congruence and sponsorship disclosure are manipulated as independent variables.
Do Yuon Kim, Hye-young Kim
semanticscholar +1 more source
ESG performance and firm value: The moderating role of disclosure
Global Finance Journal, 2017This study investigates the effect of environmental, social, and governance (ESG) activities and their disclosure on firm value. We find that ESG strengths increase firm value and that weaknesses decrease it.
Ali Fatemi, M. Glaum, Stefanie Kaiser
semanticscholar +1 more source
The Effects of Mandatory ESG Disclosure around the World
Social Science Research NetworkWe compile a novel data set on mandatory environmental, social, and governance (ESG) disclosure around the world to analyze the stock liquidity effects of such disclosure mandates.
Philipp Krueger +3 more
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