Results 321 to 330 of about 2,361,739 (390)

Explaining Disclosure Decisions Over Personal Data

open access: green, 2019
Declan O’Sullivan   +3 more
openalex   +1 more source

Disclosure level and the cost of equity capital.

Accounting Review, 1997
The 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, 2022
Purpose This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency.
N. Ellili
semanticscholar   +1 more source

Corporate Disclosure Policy and Analyst Behavior.

Accounting Review, 1996
Examines 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, 2020
Given 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
semanticscholar   +1 more source

Influencer advertising on social media: The multiple inference model on influencer-product congruence and sponsorship disclosure

, 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
semanticscholar   +1 more source

ESG performance and firm value: The moderating role of disclosure

Global Finance Journal, 2017
This 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 Network
We 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
semanticscholar   +1 more source

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