Results 271 to 280 of about 936,911 (309)
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Quality disclosure in agricultural supply chains: farmer versus platform disclosure
International Transactions in Operational ResearchAbstractThis 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 disclose this ...
Yong Tan +3 more
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Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
exaly
Divisional Managers and Corporate Disclosure Quality
Journal of Business Finance & AccountingABSTRACTUsing a large sample of US firms, we study the role of divisional managers in corporate disclosure quality. We find that when a company's divisional managers have previously worked with the chief executive officer (CEO) or chief financial officer (CFO) at other companies, in other words, they have co‐working experience, the company produces ...
Zhaoran (Jason) Gong +3 more
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Digital Piracy and Quality Disclosure
SSRN Electronic Journal, 2018Zelong Yi, Zike Cao, Ki Ling Cheung
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Voluntary Disclosure during Credit Watches: Does Disclosure Quality Matter?
SSRN Electronic Journal, 2013Kai Wai Hui, Alfred Zhu Liu
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Voluntary Disclosure Quality and Analyst Coverage
The Accounting ReviewABSTRACT Prior work documents that managers increase the quantity of earnings guidance provided after exogenously losing coverage from an equity analyst. I examine how analysts influence guidance quality. I find that following an exogenous reduction in analyst coverage, managers issue earnings guidance that is lower quality (i.e., it ...
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Quality of Voluntary Disclosure Firm
Global Business Administration Review, 2010null 이민영, null Shin ho Young
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