Results 251 to 260 of about 321,595 (312)

Culturally Informed Communication of Neonatal Death in Chinese Neonatal Intensive Care Units.

open access: yesJAMA Netw Open
Zhao H   +8 more
europepmc   +1 more source

Biased voluntary disclosure

Review of Accounting Studies, 2011
We provide a bridge between the voluntary disclosure and the earnings management literature. Voluntary disclosure models focus on managers’ discretion in deciding whether or not to provide truthful voluntary disclosure to the capital market. Earnings management models, on the other hand, concentrate on managers’ discretion in deciding how to bias their
Eti Einhorn, Amir Ziv
openaire   +1 more source

Forced Voluntary Disclosure

SSRN Electronic Journal, 2017
Two–way communication via social media platforms allows the firm to make an initial disclosure decision and then revise it after observing the response on social media to its initial decision. We examine the pressures interactive communications place on disclosure choices and find that negative social pressure “forces” some firm types to respond and ...
Mark Bagnoli, Susan G. Watts
openaire   +1 more source

Voluntary Corporate Disclosure

2020
This chapter presents and discusses the literature on voluntary corporate disclosure. It pays attention to the costs and benefits of voluntary disclosure. The discourse also considers the leading role that corporate governance structures play in shaping firms’ voluntary information environment.
Alessandro Ghio, Roberto Verona
openaire   +1 more source

Shareholder activism and voluntary disclosure

Review of Accounting Studies, 2015
We examine the relation between shareholder activism and voluntary disclosure. An important consequence of voluntary disclosure is less adverse selection in the capital markets. One class of traders that finds less adverse selection unprofitable is activist investors who target mispriced firms whose valuations they can improve.
Thomas Bourveau, Jordan Schoenfeld
openaire   +2 more sources

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