full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

According to the disclosure motivation, information disclosure of listed companies can be divided into mandatory and voluntary information disclosure. The mandatory information disclosure can no longer meet the information demand of investors, while voluntary information disclosure is getting more recognition. This paper introduces the relevant literature of voluntary information disclosure, an...

Daniel C Cattran, MD, FRCPC (Work Group Co-Chair), is a graduate of the University of Toronto Medical School and completed his postgraduate training both in Toronto, Canada and Sydney, Australia. He is currently a Professor of Medicine at the University of Toronto and a senior scientist at the Toronto General Research Institute. His administrative roles have included Chairman of the Royal Colle...

Adeera Levin, MD, FRCPC (Work Group Co-Chair), is Professor of Medicine, Division Head of Nephrology at the University of British Columbia, and Consultant Nephrologist at Providence Health Care/St Paul’s Hospital, in Vancouver Canada. Dr Levin is the Executive Director of the BC Renal Agency, which oversees the care, planning, and budgets for kidney services in the province of British Columbia....

Should a seller release public information before, or indeed during, an auction? The posing and answering of this question by Milgrom and Weber (1982a) (MWa) provides one of the cornerstones of present day auction theory and the result that disclosure is good for revenue has even become part of folk wisdom in some policy areas. In context of their general symmetric a¢ liated model. Milgrom and ...

When using electronic services, people are often asked to provide personal information. This raises many privacy issues. To gain the trust of the user, service providers can use privacy policy languages such as P3P to declare the purpose and usage of this personal information. User agents can compare these policies to privacy preferences of a user and warn the user if his privacy is threatened....

Gavin J Becker, MD, FRACP (Work Group Co-Chair), is Professor and Director of Nephrology at the Royal Melbourne Hospital and Clinical Director of Renal and Endocrinology Services at Melbourne Health. He maintains an active role in numerous professional societies including serving as a current member of the International Society of Nephrology (ISN) Executive Committee, Cochrane Renal Collaborati...

We analyze a model of competition in Bayesian persuasion in which two or more senders vie for the patronage of a receiver by disclosing information about their respective proposal qualities. The model’s primitives that define the competitive environment are: the ex-ante correlation of senders’ proposal qualities; the respective ex-ante expected proposal qualities; and the number of competing se...