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Social relationships, mental health, and stigma: A qualitative study of social networks and HIV disclosure in Western Kenya. [PDF]
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Quality disclosure and unauthorized channel choice
International Transactions in Operational Research, 2023AbstractWhen a manufacturer sells products in two markets, its retailer may create an unauthorized channel to divert products between markets. This paper develops game models to investigate quality disclosure strategy of a manufacturer facing an unauthorized channel.
Xiaohui Yu 0013, Tiaojun Xiao
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The Effect of Patent Disclosure Quality on Innovation
SSRN Electronic Journal, 2020The patent system grants inventors temporary monopoly rights in exchange for a public disclosure detailing their innovation. These disclosures are meant to allow others to recreate and build on the patented innovation. We examine how the quality of these disclosures affects follow-on innovation.
Travis A. Dyer +3 more
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Disclosure Quality and Earnings Management
SSRN Electronic Journal, 2001Abstract 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, 1985Sellers 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, 2010Abstract 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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Are CEOs and CFOs Rewarded for Disclosure Quality?
SSRN Electronic Journal, 2013ABSTRACT This study provides evidence regarding the importance that boards of directors place on effective communication with the investor community by examining whether CEO and CFO compensation are related to the quality of the firm's financial disclosures.
Hui, Kai Wai, Matsunaga, Steven R.
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