Results 251 to 260 of about 7,325,211 (302)

Voluntary Quality Disclosure and Market Interaction

Marketing Science, 2008
Marketers disclose quality information directly to potential consumers using a variety of communication channels. This study investigates how competition may influence duopoly firms' incentive to voluntarily reveal quality information. We show that firms in competitive markets reveal less information than a monopoly firm.
Liang Guo, Ying Zhao 0002
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Are CEOs and CFOs Rewarded for Disclosure Quality?

SSRN Electronic Journal, 2013
ABSTRACT This study provides evidence regarding the importance that boards of directors place on effective communication with the investor community by examining whether CEO and CFO compensation are related to the quality of the firm's financial disclosures.
Hui, Kai Wai, Matsunaga, Steven R.
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CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index

Pacific Accounting Review
Purpose 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, Trevor Wilmshurst, Claire Horner   +2 more
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Quality Disclosure and Product Selection

SSRN Electronic Journal, 2019
If 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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Disclosure vs. Disclosure Ratings: Quantitative Disclosure Characteristics and Analyst Ratings of Disclosure Quality

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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Information Disclosure, Security, and Data Quality

2018
Data sharing is important to interested parties for mining trends and patterns in designing data-driven decision-making systems. However, sharing raw data creates severe problems like identity theft or personal information leakage such as disclosure of illness of a specific person.
A. N. K. Zaman, Charlie Obimbo, Rozita A. Dara 0001   +2 more
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Information Disclosure Quality: Factors and Measurement

2008 International Conference on Computer Science and Software Engineering, 2008
Disclosure quality is very important to listed companies and capital market. Based on factor analysis method this paper presents a disclosure quality index that is well verified by the assessment results of Chinese Shenzhen Stock Exchange. The index focuses on three aspects: corporate governance, firm structure characteristics and financial situation ...
Zhang Yue-mei, Li Yan-xi
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Auditors and Disclosure Quality: The Case of Major Customer Disclosures

Auditing: A Journal of Practice & Theory, 2017
SUMMARY 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, Kenneth J. Reichelt, Jared S. Soileau   +2 more
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Disclosure Quality, Diversification and the Cost of Capital

SSRN Electronic Journal, 2013
Based on a stylized infinite-period and multi-asset model of a securities market, I discuss several aspects of the link between disclosure quality and cost of capital, with a particular focus on how diversification influences this link. I first show that because investors have finite horizons and thus face price risk, disclosure plays a role in ...
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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, Akkus, Birol, Frijns, Tom, Buyukcan-Tetik, Asuman   +3 more
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