Results 261 to 270 of about 7,324,602 (299)

Disclosure Committees: Implications for Disclosure Quality and Timeliness

European Accounting Review, 2022
Cristina Bailey, Jonathan Nash, Le (Emily) Xu   +2 more
openaire   +1 more source

Quality disclosure in agricultural supply chains: farmer versus platform disclosure

International Transactions in Operational Research
Abstract This paper investigates the firms' equilibrium disclosure strategies in an agricultural supply chain, wherein the farmer sells agricultural products through an intermediary platform to the end market. Both the farmer and the platform privately observe the product quality information and independently determine whether to ...
Yong Tan, Ziwei Zhou, Xu Guan, Yuan Jiang   +3 more
openaire   +2 more sources

The Design of Quality Disclosure Policy and the Limits to Competition

Proceedings of the 26th ACM Conference on Economics and Computation
We study a two-dimensional information design problem in a duopoly with vertical differentiation. A third-party designer, literal or metaphorical, designs a public joint signal structure to reveal product quality before firms compete in prices. The industry-optimal policy only reveals the quality ranking, which amplifies perceived differentiation ...
Ming Li 0024, Binyan Pu, Renkun Yang
openaire   +2 more sources

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
openaire   +1 more source

Disclosure Quality and Market Liquidity

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
openaire   +1 more source

Information quality and voluntary disclosure.

The Accounting Review, 1997
Abstract This paper examines the voluntary disclosure of nonproprietary information using the model of uncertain information endowment developed by Dye (1985) and Farrell (1986), and extended by Jung and Kwon (1988). The paper focuses on a broad family of functions relating the probability of information acquisition to ex post ...
openaire   +1 more source

Substantial CEO and Disclosure Quality of Executive Pay Disclosure

Korean Accounting Review, 2021
Jungin An, Yoon Suk Suh
openaire   +1 more source

Determinants of Disclosure Quality: A study of environmental liability disclosures

2016
Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability.
Hallgren, Anna, Johansson, Julia
openaire   +1 more source

The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting

Corporate Social Responsibility and Environmental Management, 2022
Patrizia Tettamanzi, Valentina Minutiello   +1 more
exaly  

Tax authority monitoring and corporate information disclosure quality in China

International Review of Financial Analysis, 2023
Tao Yunqing, Yongwei Ye, Lin Zeng
exaly