Results 231 to 240 of about 47,511 (268)

Voluntary information disclosure with heterogeneous beliefs

Journal of Economic Dynamics and Control, 2019
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Liu, Xia, Liu, Shanchun, Lu, Lei, Shi, Yongdong, Xiong, Xiong   +4 more
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Materiality and voluntary disclosures

Journal of Accounting and Economics, 2010
Abstract Materiality has important implications for voluntary disclosures when there is an affirmative duty to disclose. Using a change in rules on the disclosure of advertising costs, Heitzman et al. (2009) empirically demonstrate that, indeed, it is important to factor in the effect of the materiality constraint on firms’ disclosure behavior ...
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Self-Enforcing Voluntary Disclosures

Journal of Accounting Research, 1994
This paper extends previous accounting research which asks why firms do not voluntarily disclose all value-relevant information, as implied by, for example, Grossman [1981] and Milgrom [1981]. While these two models assume disclosures are costless and verifiable, subsequent papers by Verrecchia [1983], Dye [1985 b], Darrough and Stoughton [1990 ...
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Voluntary disclosure in Italy

EuroMed Journal of Business, 2016
Purpose– The purpose of this paper is to assess the level of voluntary disclosure in the companies listed on the Italian Stock Exchange. Voluntary disclosure refers to the discretionary release of financial and non-financial information which companies are not obliged to disclose by a standard-setting accounting body. In particular, this paper analyses
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Voluntary Disclosure of Clauses

2014
We now allow sellers to disclose their hidden clauses at some positive cost. We show that, contrary to conventional wisdom, if naive consumers are few enough a monopolist is more likely to disclose (and therefore to offer efficient friendly clauses) than competitive sellers.
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Shareholder activism and firms' voluntary disclosure of climate change risks

Strategic Management Journal, 2021
Caroline Flammer, Michael W Toffel
exaly  

Corporate social responsibility and employees' voluntary pro‐environmental behavior: The role of organizational pride and employee engagement

Corporate Social Responsibility and Environmental Management, 2021
Ali Raza, Muhammad Farrukh, Muhammad Khalid Iqbal   +2 more
exaly  

Prefazione: Nuova Voluntary Disclosure

2017
No abstract ...
Carlo Garbarino, PIAZZA, MARCO
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Voluntary Disclosure of Information [PDF]

, 1993
This paper considers a "persuasion game", in which a better informed agent (seller) strategically reveals his private information in an attempt to influence a decision maker (buyer). For this class of games, Grossman (1981) and Milgrom (1981) independently showed that in equilibrium the seller fully reveals his private information.
openaire  

Voluntary‐Opsonization‐Enabled Precision Nanomedicines for Inflammation Treatment

Advanced Materials, 2021
Wenchao Zhou, Yu-Cai Wang, Jun Wang
exaly