Results 271 to 280 of about 420,434 (314)
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Disclosure Quality and Market Liquidity
SSRN Electronic Journal, 2001We 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 +2 more
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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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Potential competition and quality disclosure
Journal of Economics & Management Strategy, 2019AbstractThis 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
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Disclosure Committees: Implications for Disclosure Quality and Timeliness
European Accounting Review, 2022Cristina Bailey +2 more
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Evaluating the quality of carbon disclosures
Sustainability Accounting, Management and Policy Journal, 2019PurposeThis paper aims to examine the differences in quality and quantity of disclosures dealing with greenhouse gas emissions among companies with a relatively large or small carbon footprint. It also considers whether disclosures are being included in the primary report to stakeholders (an integrated report) or in a secondary source (a sustainability
Panayis Pitrakkos, Warren Maroun
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Quality disclosure in agricultural supply chains: farmer versus platform disclosure
International Transactions in Operational ResearchAbstract 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 +3 more
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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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The Design of Quality Disclosure Policy and the Limits to Competition
Proceedings of the 26th ACM Conference on Economics and ComputationWe 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
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Information quality and voluntary disclosure.
The Accounting Review, 1997Abstract 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 ...
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Incentive Compensation and the Quality of Disclosure
SSRN Electronic Journal, 2004Investors typically base executive compensation on performance measures reported by managers and verified by third-party monitors. This paper explicitly examines how compensation influences the reporting behavior of managers and auditors and finds that (1) strengthening the link between pay and reported performance can result in a weaker link between ...
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