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DISCLOSURE RULES AND PROJECT QUALITY

DISCLOSURE RULES AND PROJECT QUALITY
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Disclosure Quality and Earnings Management

SSRN Electronic Journal, 2001
Abstract Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesise that the extent of earnings management is negatively related to corporate disclosure quality.
Gerald J. Lobo, Jian Zhou
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Quality Testing and Disclosure

The RAND Journal of Economics, 1985
Sellers are often more able than consumers to test product quality. We show that whether such firms will voluntarily test quality and disclose what they learn depends in a paradoxical way upon the presence of mandatory disclosure rules: only if disclosure is mandatory will a seller not test and disclose.
Steven Matthews, Andrew Postlewaite
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Director capital and corporate disclosure quality

Journal of Accounting and Public Policy, 2010
Abstract Conventional wisdom regarding board effectiveness emphasizes the role of board composition and incentives in alleviating conflicts of interest. We argue that board capital, however, may be a more important aspect of board efficacy since directors are the highest level agents of shareholders, meet infrequently, and shareholders have limited ...
Reeb, David M., Zhao, Wanli
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Self-disclosure and relationship quality

Alternative Lifestyles, 1981
This article tests three competing theories that attempt to explain the reasons for and shape and direction of the relationship between self-disclosure and relationship quality among nonmarital cohabiting couples. The data strongly support the linear model which suggests that the greater the degree of self-disclosure, the greater the degree of ...
Charles Lee Cole, Stephen L. Goettsch
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Disclosure Quality and Market Liquidity

SSRN Electronic Journal, 2001
We find that firms with higher quality disclosures have lower effective bid-ask spreads and lower adverse selection spread components. In contrast, we also find that firms with higher quality disclosures have lower quoted depths, resulting in no unambiguous conclusion regarding market liquidity and disclosure quality.
Frank Heflin, Kenneth W. Shaw, John J. Wild   +2 more
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Disclosure vs. Disclosure Ratings: Quantitative Disclosure Characteristics and Analyst Ratings of Disclosure Quality

SSRN Electronic Journal, 2007
This paper documents significant associations between the disclosure ratings by analysts (produced by the Association of Investment Management and Research) and publicly accessible and quantifiable disclosure characteristics. These characteristics include disclosure quantity and disclosure timeliness. Results show that firms with longer Business and MD&
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Quality Disclosure and Product Selection

SSRN Electronic Journal, 2019
If entry requires accommodation by retailers, an incumbent manufacturer may transfer profits to retailers to maintain his dominant position. We show that such an incentive to transfer will induce a high‐quality entrant to disclose quality information prior to entry.
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Potential competition and quality disclosure

Journal of Economics & Management Strategy, 2019
AbstractThis study presents a model of quality disclosure in which an incumbent, through its quality and disclosure choices, influences the potential that a new entrant enters the market. In this regard, we consider a sequential framework in which the incumbent chooses its quality and decides whether to disclose it to the market; subsequently, the ...
Frederick Dongchuhl Oh, Junghum Park
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