Results 211 to 220 of about 944,050 (261)
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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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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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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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Quality Disclosure and Product Selection
SSRN Electronic Journal, 2019If 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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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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CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
Pacific Accounting ReviewPurpose 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 +2 more
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Quality disclosure and unauthorized channel choice
International Transactions in Operational Research, 2023AbstractWhen a manufacturer sells products in two markets, its retailer may create an unauthorized channel to divert products between markets. This paper develops game models to investigate quality disclosure strategy of a manufacturer facing an unauthorized channel.
Xiaohui Yu, Tiaojun Xiao
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Corporate Governance and Disclosure Quality
Accounting and Business Research, 1992Abstract The effectiveness of control exercised over executive remuneration and the quality of information disclosed in financial statements have given rise to concern and have led to proposals for the reform of corporate governance. A model of the optimal disclosure decision is presented in terms of managerial incentives and the impact of corporate ...
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Disclosure quality, price efficiency, and expected returns
The North American Journal of Economics and Finance, 2017Abstract Using a composite disclosure quality measure, we examine the effect of disclosure quality on price delay and the effect of price delay determined by disclosure quality on expected returns in the Taiwan stock market. We find that higher disclosure quality can reduce stock price delay through more investor attention and higher stock liquidity ...
Kung-Cheng Ho +2 more
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Auditors and Disclosure Quality: The Case of Major Customer Disclosures
Auditing: A Journal of Practice & Theory, 2017SUMMARY 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 +2 more
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Information quality and discretionary disclosure
Journal of Accounting and Economics, 1990Abstract Using the model of discretionary disclosure suggested in Verrecchia (1983), I show that an increase in the quality of private information received by a manager results in more disclosure on his part. I also discuss how this result influences a manager's choice over levels of quality.
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