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Quality Disclosure and Product Selection
SSRN Electronic Journal, 2019If 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 highâquality entrant to disclose quality information prior to entry.
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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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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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Information Disclosure, Security, and Data Quality
2018Data sharing is important to interested parties for mining trends and patterns in designing data-driven decision-making systems. However, sharing raw data creates severe problems like identity theft or personal information leakage such as disclosure of illness of a specific person.
A. N. K. Zaman +2 more
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Information Disclosure Quality: Factors and Measurement
2008 International Conference on Computer Science and Software Engineering, 2008Disclosure quality is very important to listed companies and capital market. Based on factor analysis method this paper presents a disclosure quality index that is well verified by the assessment results of Chinese Shenzhen Stock Exchange. The index focuses on three aspects: corporate governance, firm structure characteristics and financial situation ...
Zhang Yue-mei, Li Yan-xi
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Auditors and Disclosure Quality: The Case of Major Customer Disclosures
Auditing: A Journal of Practice & Theory, 2017SUMMARY Little is known about the relationship between disclosure quality and auditor quality. We measure disclosure quality as the likelihood of a firm fully disclosing the identity of their major customers in the Form 10-K filing. We also measure voluntary disclosure by exempt smaller reporting companies (SRCs) disclosing, and all ...
Joseph Legoria +2 more
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Disclosure Quality, Diversification and the Cost of Capital
SSRN Electronic Journal, 2013Based on a stylized infinite-period and multi-asset model of a securities market, I discuss several aspects of the link between disclosure quality and cost of capital, with a particular focus on how diversification influences this link. I first show that because investors have finite horizons and thus face price risk, disclosure plays a role in ...
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Self-Disclosure in Relationships: Disclosure Dynamics as a Seismograph of Relationship Quality
Research has advanced our understanding of the role of self-disclosure in the initiation, development, maintenance, and ending of relationships. In this chapter, we review theoretical and empirical milestones in our understanding of self-disclosure, particularly its role in relationships.Finkenauer, Catrin +3 more
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Quality disclosure and certification in the motorcycle industry
International Journal of Economics and Business Research, 2013This paper studies the practise of quality disclosure and quality certification of sellers and experts in the Italian motorcycle industry between 2007 and 2010. Motorcycles are a combination of search, experience and credence attributes and consumers cannot observe product quality perfectly.
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Quality Disclosure Formats in a Distribution Channel
Management Science, 2009Firms normally disclose quality information to consumers using two alternative formats: either directly to consumers or indirectly through downstream retailers. This study investigates optimal disclosure strategies/formats in a channel setting with bilateral monopolies.
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Self-disclosure and relationship quality
Alternative Lifestyles, 1981This 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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