Results 271 to 280 of about 321,595 (312)

Hedge Fund Voluntary Disclosure

SSRN Electronic Journal, 2015
ABSTRACT Using a dataset of 3,234 letters sent by 434 hedge funds to their investors during 1995–2011, we study what motivates hedge fund managers to make voluntary disclosures. Contrary to the hedge fund industry's reputation for opacity, we observe that managers provide their investors with an array of quantitative and qualitative ...
Gavin J. Cassar, Joseph J. Gerakos, Jeremiah R. Green, John R. M. Hand, Matthew Neal   +4 more
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Voluntary Disclosure and Investment*

Contemporary Accounting Research, 2012
This paper examines the determinants and economic efficiency of corporate voluntary disclosure. The focus is on the trade-off for an individual firm when the costs and benefits of voluntary disclosure stem from the consequences of its investment decisions and the impact on its share price.
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Mandatory versus voluntary disclosures

Information Development, 2016
The aim of this paper is to develop the findings of previous research on policies regarding online proactive information disclosure, both voluntary and mandatory. We present and analyze new evidence on the factors that influence decisions taken in this respect.
Manoli García-Tabuyo, Alejandro Sáez-Martín, María Del Carmen Caba-Pérez   +2 more
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Credibility of Voluntary Disclosure

The RAND Journal of Economics, 2000
I examine the credibility of a manager's disclosure of privately observed nonverifiable information to an investor in a repeated cheap-talk game setting. In the single-period game no communication occurs. In the repeated game, however, the manager almost always truthfully reveals his private information provided the manager is sufficiently patient, the
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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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An international empirical study of greenwashing and voluntary carbon disclosure

Journal of Cleaner Production, 2022
Antonio J Mateo-Márquez, José M González-González, Constancio Zamora-Ramírez   +2 more
exaly