Results 261 to 270 of about 420,434 (314)

Voluntary Quality Disclosure and Market Interaction

Marketing Science, 2008
Marketers disclose quality information directly to potential consumers using a variety of communication channels. This study investigates how competition may influence duopoly firms' incentive to voluntarily reveal quality information. We show that firms in competitive markets reveal less information than a monopoly firm.
Liang Guo, Ying Zhao 0002
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Information Disclosure Quality: Factors and Measurement

2008 International Conference on Computer Science and Software Engineering, 2008
Disclosure 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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CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index

Pacific Accounting Review
Purpose Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to ...
Faisal Hameed, Trevor Wilmshurst, Claire Horner   +2 more
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Auditors and Disclosure Quality: The Case of Major Customer Disclosures

Auditing: A Journal of Practice & Theory, 2017
SUMMARY 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, Kenneth J. Reichelt, Jared S. Soileau   +2 more
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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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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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Information Disclosure, Security, and Data Quality

2018
Data 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, Charlie Obimbo, Rozita A. Dara 0001   +2 more
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Quality disclosure and certification in the motorcycle industry

International Journal of Economics and Business Research, 2013
This 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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Disclosure Quality, Diversification and the Cost of Capital

SSRN Electronic Journal, 2013
Based 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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Quality Disclosure Formats in a Distribution Channel

Management Science, 2009
Firms 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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