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Information Impacts and Determinants of Information Selection: An Experimental Approach
Journal of Agricultural and Resource Economics, 1992 Laboratory experimentation was used to assess the impacts of information disclosure in imperfect markets. A dual oligopoly market structure was designed with contract information disclosed to subjects under three treatments: no, partial, and full ...
Fred J. Ruppel, Stephen W. Fuller
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Green underwriters and carbon information disclosure
China Journal of Accounting ResearchCarbon information disclosure is crucial for combating climate change, but firms often face cost and market constraints that limit their willingness to disclose.
Yanan Tian +3 more
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Disclosure indices design: does it make a difference?
Revista de Contabilidad: Spanish Accounting Review, 2009 Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies.
Francisco Bravo Urquiza +2 more
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Transparency Degree of Non-financial Information Disclosure [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Corporate social responsibility (CSR) refers to the strategies of corporations or companies that conduct their business in a way that is beneficial to the environment, employees and community in terms of development.
Nicoleta-Daniela Milu +1 more
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Journal of Industrial Engineering and Management, 2015 Purpose: Drawing on asymmetric information and stakeholder theories, this paper investigates two mechanisms, namely market liquidity and cost of equity capital, by which the carbon information disclosure of enterprises can benefit their value creation ...
Li Li, Yuanhua Yang, Dengli Tang
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Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [PDF]
پژوهشهای تجربی حسابداری, 2016 Low transparency causes information asymmetry, increases risk of information and thus decreases shareholder confidence. Voluntary disclosure with improvement of financial information transparency may raise investors' awareness, increase shareholders ...
nazanin bashirimanesh +2 more
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Scientific Reports, 2023 As the carrier of enterprise water resources management disclosure, water information disclosure is a means of expression of enterprises’ environmental responsibility.
Chaoran He +4 more
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Peer Effects in Corporate Disclosure Decisions Mohammad Hossein Safarzadeh*: Associate professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīInformation disclosure is considered one of the most important aspects of corporate performance and decision-making. Managers' decisions regarding the extent and manner of information disclosure will have a significant impact on the decision-making of ...
Mohammad Hossein Safarzadeh +2 more
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Journal of Accounting and Investment, 2020 Research aims: One of the irrational behavior of investors is herding behavior. Disclosure of certain information is one of the triggering factors for herding behavior.
Ike Arisanti, Tri Wahyu Oktavendi
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Value of Mass Media in Food Safety Information Disclosure from the Perspective of Big Data
Journal of Food Quality, 2020 The advent of big data infrastructure has promoted the development of media forms and content. Food safety information disclosure (FSID) is an effective solution to regulate food safety issues.
Qiaoling Zou +5 more
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